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.
Power to obtain information
Requirement for online VAT returns
Special relief