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APPEALS


HMRC has launched its alternative dispute Resolution service in full from 2 September 2013. This follows a two-year trial, which began in specified regions before being made available nationally in May 2012.

HMRC seeking to set VAT repayment against income tax liability

Penalties on undeclared restaurant takings

The recently published tax assurance commissioner’s report trumpets HMRC’s recent avoidance litigation successes, but with £5bn of new avoidance being added to the tax gap each year, does the department have the right strategy, asks Jason Collins

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

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