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.
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.