Peter Halford (PwC Legal) reviews the decision in Trigg v HMRC, where the FTT held that euro redenomination clauses did not deprive bonds of QCB status.
The past year has caused much uncertainty in terms of the tax tribunal’s approach to procedural errors, such as the late filing of appeals and non-compliance with procedural directions. Taxpayers should pay attention to directions and time limits to ensure that they are met, writes James Bullock (Pinsent Masons).
HMRC has publicised its victories at the Court of Appeal against Vocalspruce Ltd, at the Upper Tribunal against Fidex Ltd, and at the First-tier Tribunal against Biffa (Jersey) Ltd, amounting to more than £100m of tax.
Witness summons issued to ex-liquidator
Incomplete SDLT return
Dilatory behaviour and barring orders
The tribunal gets itself into a difficult position, writes Graham Elliott (Withers)
Striking off
Adjournment due to chronic ill health
Contract settlements and the tax tribunals