By Kate Ison & Aude Delechat, tax dispute resolution team, Berwin Leighton Paisner
LPP and separate proceedings
Reasonable excuse and reasonable belief
Discovery assessment: could the ‘hypothetical officer’ be aware of a tax insufficiency?
Claim for repayment of overpaid CGT
Jurisdiction of the tax tribunals to review penalties
Claim for VAT repayment
Careless inaccuracy in a self-assessment return
Jurisdiction to cancel disproportionate penalties
Late notification of an appeal to the tax tribunal