Jason Collins asks whether the Tribunal in Parissis came to the right conclusion on when a document is within a person’s ‘power’
Chris Bates and Judy Harrison provide your detailed review of the Supreme Court decision. Plus further insight from Giles Goodfellow QC, Rupert Shiers, Bill Dodwell and Jason Collins
Hartley Foster reviews the Supreme Court decision on the procedural issue
HMRC applying for costs against third party
The Tribunal Procedure (Amendment) Rules, SI 2011/651, make technical amendments to the rules that apply in various chambers of the First-tier Tribunal and Upper Tribunal.
Oliver Neil on Hawkeye and costs in current cases before the FTT
Andrew James on HMRC v Blue Sphere Global Ltd
Anthony Inglese and Geoff Lloyd identify three misunderstandings of HMRC's Litigation and Settlements Strategy
Aileen Barry on the tax issues in 2010 that affected tax investigations