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.
HMRC’s obligation to disclose to third parties
Reasonable behaviour in defending an appeal
What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC