CASES

Follower and accelerated payment notices: Court of Appeal confirms that the representations procedure should be exhausted before making judicial review claim

VAT due on mobile roaming charges

Stale discovery assessment

Reinstatement of a struck-out appeal

Landfill tax and statutory constructionThe judgment in HMRC v Devon Waste Management Ltd others [2021] EWCA Civ 584 (22 April 2021) starts with the memorable line: The old saying Where theres muck, theres...

Upper Tribunal rules on TT jurisdiction to determine PAYE credit and transfer of assets abroad rules

Substantial shareholding exemption denied

Share for share exchange: anti-avoidance rules

Limitation and equitable rescission for fraudulent misrepresentationIn IGE USA Investments Ltd (formerly IGE USA Investments) v HMRC [2021] EWCA Civ 534 (14 April 2021), the Court of Appeal allowed an appeal against the decision of Zarcoli J and...

Upper Tribunal reinstates follower notice penalty for taxpayer’s failure to take corrective action