The Charlton case will be heard by the Upper Tribunal next week. Mark Whitehouse and Kelly Stricklin-Coutinho take stock of where we are with the law on when HMRC is entitled to raise a discovery assessment.
Right of appeal: application to partnerships
Application for decision to be anonymised
Application to strike out appeal
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’.