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APPEALS


Application for judicial review of ruling that supplies exempt from VAT

Tax authority exercising power of ‘attachment’ over house

Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process

Whether HMRC may amend its statement of case

Late notification of appeal to tribunal: TMA 1970 s 49H

Vinny McCullagh's VAT focus looks at the possibility of a sale of shares qualifying for TOGC treatment

Delay by HMRC in processing application for deregistration

Notice requiring production of bank statements

Validity of discovery assessment

According to law firm Pinsent Masons, HMRC ‘admits that it loses 60% of the VAT penalty cases appealed by businesses’ and that ‘HMRC dealt with 30,345 appeals from businesses over VAT penalty notices issued during the 2011/12 tax year [with] HMRC’s penalties [being] cancelled in 18,317 of these c

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