Company applying for costs against HMRC
Mitigation of penalty imposed by HMRC
Penalties for failure to make payments: allocation of payments made
The CJEU was scheduled to deliver judgment in the Netherlands case of Staatssecretaris van Financiën v Pactor Vastgoed BV (Case C-622/11) on Thursday 10 October. The judgment was not yet available at the time of writing.
IHT form R27: application to appeal against calculation of tax due
Mitigation of penalty
Discovery determination
Application for stay of appeal proceedings
PAYE determination: construction workers
David Pickstone and Kelly Stricklin-Coutinho examine the recent decision in Peel Investments, which revisits the principles the tribunal will take into account when deciding whether to stay one case behind another.