Hui Ling McCarthy (Gray’s Inn Tax Chambers) writes that abandoning a statutory appeal when HMRC considers the proper route to be a claim for judicial review is not a decision to be taken lightly, and may lead to unexpected and unwelcome consequences.
Reasonable excuse and ignorance of the law
Criminal conviction and proceedings in the tax tribunals
Reasonable excuse and late payment
Application to lift a bar to proceedings
Information notice in relation to bank statements
Jurisdiction of the FTT and legitimate expectation
Peter Halford (PwC Legal) explains why an onward appeal in the case of Fisher is almost inevitable
Condition for ‘special relief’
Losses claimed out of time