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UPPER-TRIBUNAL


Conduct of proceedings in the Upper Tribunal: new guidance premium
Card image Kelly Stricklin-Coutinho
New guidance has been issued on the conduct of proceedings in the Upper Tribunal. Kelly Stricklin-Coutinho (39 Essex Chambers) examines what’s changed.
20 September 2023
Changes to applying for permission to appeal premium
Card image Sophie Rhind
Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.
22 June 2022
Is payroll closely connected to welfare work for VAT purposes? premium
Card image Victor Cramer
Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.
11 March 2021
Civil or criminal proceedings for serious fraud? premium
Card image David Sleight
David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
26 October 2020
Sippchoice: the meaning of ‘contributions paid’ premium
Card image Matthew Harrison
Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.
25 June 2020
How to handle tax appeals starpremium
Card image Constantine Christofi
Card image Adam Craggs
A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).
25 February 2020
News Corp: VAT treatment of digital newspapers premium
Card image Karen Killington
The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.
22 January 2020
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  
29 November 2019
Private client briefing for May 2017 premium
Card image Natalie Quail
Card image Andrew Goldstone
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
 
18 May 2017
The increased importance of the Upper Tribunal premium
Card image Hui Ling McCarthy KC
The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).
 
1 December 2016
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