Application to allow appeal out of time
Reasonable excuse and special circumstances explaining late payment of tax
VAT: time-limit for repayment claim
VAT: reasonable excuse for late payment
VAT: validity of default surcharge when HMRC is holding monies paid by mistake
Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take
The decision of the Upper Tribunal in Eclipse confirmed that the film partnership in that case was not trading. As Chris Bates and Judy Harrison explain, the decision is also important for what it tells us about the Upper Tribunal’s ability to hear appeals.
Sentencing for conspiracy to cheat the public revenue
Closure notice
Reasonable excuse