Section 54 agreement and duress
Notice for security
Late appeal and reasonable excuse
Discovery assessments and related appeals
Adam Craggs (RPC) takes a look at the First-tier Tribunal decision in Rotberg, and the extent of the tribunal’s jurisdiction
Rupert Shiers (Hogan Lovells) considers the Court of Appeal judgment in Lloyds TSB Equipment Leasing (No. 1) and HMRC’s new-found enthusiasm for applying main purpose tests.
Late withdrawal of case by HMRC
Reasonable excuse
Reasonable excuse and special circumstances
Burden of proof in a refund claim