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
Quantum of betting business takings
Closure notices and discovery assessments
Andrew Roycroft (Norton Rose Fulbright) reviews the decision in the case of Bupa Insurance, which serves as a reminder that a tax avoidance purpose is, of itself, not sufficient for HMRC to deny a taxpayer its intended tax outcome