SDLT: time limit for amending a return
In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
Detaining of goods pending forfeiture
VAT repayment claim by the recipient of a supply
Jurisdiction of the FTT to hear VAT appeals
Penalty imposed for one day delay
Application by HMRC for appointment of provisional liquidators
Peter Vaines considers two recent cases where the tribunal seems to be taking a sympathetic view about reasonable excuses
Had the parties settled?
The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so.