Expert insight on one of the most powerful weapons in HMRC's arsenal
Reliance on accountant and reasonable excuse
Jurisdiction of the UT to hear appeals against information notices
HMRC is right to assert that the ‘no possibilities’ test should be applied immediately after the base loss period for losses from 1 April 2006, but wrong to apply it to periods before that date, writes Peter Cussons (PwC).
FTT’s jurisdiction on legitimate expectation
Reasonable excuse: IT issues
Timothy Jarvis (Squire Patton Boggs) reviews lessons from the Upper Tribunal’s decision in Lobler on rectification and mistake
Our pick of the five important tax cases in the first quarter of 2015
The UK Supreme Court has introduced an on demand service to complement the current live streaming service.
The CJEU has recently submitted its proposed reform of the EU’s court system which, after its approval in principle by the Council of the European Union, is currently being examined by the European Parliament.