Had there been a transfer of value in relation to a pension scheme?
Retroactive planning permission and zero-rating
Taxpayer allowed to amend grounds of appeal
Mental illness was a reasonable excuse
Termination payments and lapsed options
Did a tax benefit constitute state aid?
VAT prepayments and the EU principle of equivalence
VAT groups and repayments
Private hearings of tax appeals
Effect of HMRC’s failure to exercise its discretion