TAX POLICY ADMINISTRATION

Successful hardship application

An expert guide by Tolley Guidance.

The Scottish Parliament should consider establishing a committee focused exclusively on scrutinising the country’s devolved tax powers, the CIOT’s Scottish technical committee has said in its submission to the Scottish Parliament’s budget process review group.

HMRC has published the following:

Brexit and references to the CJEU

The Bankruptcy Court and tax assessments

Failure of adviser and reasonable excuse