Interest ‘rolled over’ under a Ponzi scheme
Jurisdiction of the UT
According to the Financial Times (10 July 2014), lawyers are scrambling to file compensation claims against advisers who sold tax-saving schemes that have backfired to leave an estimated £5bn bill for individuals.
Legitimate expectation
Discovery assessment and HMRC’s knowledge
Penalties for late filing and posting
Obligation of HMRC to disclose employment records
Alternative dispute resolution (ADR) can be a cost-effective method of solving long running tax disputes. Dawn Register and Helen Adams provide your refresher guide on when ADR can help
Timothy Jarvis considers the recent decision in McLaren Racing concerning whether penalty fines are tax deductible
Fine imposed by governing body not deductible