HMRC ordered to issue closure notices
HMRC guidance and legitimate expectation
Were loss claims stand alone?
Access to HMRC’s information
Non-payment of APN and reasonable excuse
A selection of Tax Journal commentaries on the European Commission's investigations into alleged fiscal state aid.
The PAC asked HMRC executives earlier this month why HMRC had not issued protective VAT assessments to Uber, following the Employment Appeal Tribunal’s recent finding (in Aslam, Farrar and others v Uber BV Ltd and others Case Nos 2202550/2015 & others) against the company that two o