Hartley Foster and Louisa Warburton review the impact of the Court of Appeal decision in Hankinson.
Angela Savin considers whether the Tribunal has the jurisdiction to hear legitimate expectation arguments
Appeal against estimated assessments
Whether interest should be compounded
Taxpayers are unlikely to be entitled to billions of pounds in unpaid interest on overpaid VAT, tax experts said after the Advocate General delivered her opinion in Littlewoods (C-591/10) last week.
Where two or more appeals before the First-tier Tribunal raise a related issue, the Tribunal may nominate one of them as a ‘lead case’ and stay the others. David Harkness and Nicholas Jordan examine the problems this could cause.
With the third anniversary of the creation of the Tax Chamber of the First-tier Tribunal fast approaching, Judge Colin Bishopp reviews what has been achieved and what may be done in the future.
James Bullock explains the best course of action for resolving a tax dispute