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APPEALS


The CIOT has welcomed the appointment of Kate Forbes MSP as minister for public finance and digital economy, whose remit includes tax policy, with a call to strengthen tax decision making through the introduction of annual Scottish Finance Bills.

Two new instruments extend the powers of Welsh Revenue Authority (WRA) officers to pursue money laundering investigations.

At 31 March 2018, there were over 25,000 appeals on hand in the First-tier Tribunal, the financial secretary to the Treasury, Mel Stride, has confirmed in his answer to a written parliamentary question.

Permission for late appeal

Adam Craggs and Constantine Christofi (RPC) examine the judgment and consider where this leaves us.
 
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 

Tax appeal following judicial review proceedings

Committee stage of the European Union (Withdrawal) Bill took place in the House of Commons over eight days between 14 November and 20 December 2017.

What is ‘conspicuously unfair’? The Court of Appeal disagrees with Whipple J, but Michael Sherry (Temple Tax) thinks it was unfair.
 

The CIOT supports the ‘suspension’ model for late submission penalties under MTD, which would allow taxpayers a short extension period on a limited number of defaults before they incur a penalty.

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