UPPER-TRIBUNAL

The importance of VAT invoices

Upper Tribunal cancels inaccuracy penalties

Court of Appeal confirms Martland approach to late appeals

Redress payment taxable as post-cessation receipt 

No deduction allowable for provisions in respect of an unfunded unapproved retirement benefit scheme, Court of Appeal rules

Disclosure: principle of reciprocity

UT strikes out appeal against decision on recusal of FTT judge 

Publishing UT appeal decisions: Historically, decisions by the Upper Tribunal on applications for permission to appeal against decisions of the FTT have not been published. This practice has recently changed following a Practice Note issued by the...

UT overturns FTT finding of deliberate behaviour as error of law.