James Bullock identifies the 2010 developments affecting tax dispute resolution
The Tribunal Procedure (Amendment No. 3) Rules, SI 2010/2653, make several changes to some First-tier Tribunal and Upper Tribunal Rules.
Matthew Hodkin and David Ward consider the criteria for allocation of First-tier Tribunal cases to the ‘complex’ category following Capital Air Services
Simon Whitehead considers whether the Upper Tribunal’s guidance on the ability to recover costs will comply with EU law
The question whether legal professional privilege should be extended to tax advisers who are not lawyers looks likely to become one that will have to be considered by Parliament, said the ICAEW’s Chief Executive Michael Izza.
Craig Connal gives an update on judicial review for decisions of the Upper Tier Tribunal
Adam Craggs and Jonathan Wood look at the Australian and US mediation experiences, and ask if they offer any lessons for the UK
The flood of Fleming-claims shows no signs of abating. David Southern examines the legal issues
HMRC has updated a table setting out what information it will accept over the telephone, after it announced that it would accept telephone claims for remission of tax under extra-statutory concession A19. See www.lexisurl.com/Ql8d7.
Taxpayers who have PAYE underpayments of more than £2,000 and contact HMRC to discuss their circumstances will not be charged interest on late payment, HMRC officials have told MPs.