James Edwards looks at the Family Division’s response to HMRC's recent application for disclosure of ancillary relief hearing transcripts.
HMRC is seeking views on the impact of changing the tax credits appeals process to mirror planned changes to the appeals process at the Department for Work and Pensions.
Angela Savin and Leyla Kattan examine what it now takes for the taxpayer to win in cases concerning judicial review.
The Alternative Dispute Resolution (ADR) service is now available to ‘all customers nationwide’, HMRC announced yesterday.
The CIOT technical team has published an update stating that HMRC has confirmed that letters sent to taxpayers, requesting further information from those who have decided to pursue 'Mansworth v Jelley' CGT loss claims based on its 2003 guidance, do not constitute 'decisions' which trigge
SMEs can now apply online to use the Alternative Dispute Resolution (ADR) facility, HMRC announced.
Applicants can expect to hear back from HMRC ‘within 30 days’. Taxpayers are invited to call HMRC instead if there are ‘exceptional circumstances which prevent you from applying online’.
The Qualifications for Appointment of Members to the First-tier Tribunal and Upper Tribunal (Amendment) Order, SI 2012/897, amends the grounds of eligibility for appointment as a non-judge member of the First-tier Trib
The Upper Tribunal’s decision in Atlantic Electronics provides useful guidance on the important issue of costs recovery in cases that span the new and old costs rules.
Peter Nias and Geoff Lloyd explain how the use of alternative dispute resolution techniques should enhance the litigation process.
Jolyon Maugham gives some pointers on applying legitimate expectation in practice.