Complex arrangements explained ‘HMRC’s confusion’
Effect of HMRC’s finding in previous years
Penalties cancelled in the absence of loss of revenue
Reasonable excuse established
VAT wrongly paid and consumers’ remedies
Deductible costs under TCGA 1992 s 38
SDRT wrongly paid and FA 2004 s 320
Information obtained by HMRC under invalid information notice
Issues to be considered by the courts
Privacy application by celebrity