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Third party access to pleadings in the FTT
In Cider of Sweden Ltd v HMRC (Ernst & Young LLP (Third Party)) [2022] UKFTT 76 (TC), the First-tier Tribunal ("FTT") has issued a significant, but …
Kandore: information notices and the limits of open justice
HMRC's powers under Schedule 36 Finance Act 2008 ("Schedule 36") to obtain information relating to a taxpayer's affairs from a third party are …
Tax Appeals: Don't Forget ADR
The President of the First-tier Tribunal (Tax) (the "Tribunal”) has today published a practice statement (the “Statement”) on the Tribunal’s approach to …
Getting Justice in the Tribunal
This note is principally about two Supreme Court cases, R (on the application of UNISON) v Lord Chancellor [2017] UKSC 51 ("the fees case") and BPP …
The Limits of HMRC's Powers of Investigation
In support of HMRC's powers to enquire into and investigate taxpayers' affairs, Parliament has conferred upon HMRC powers to require taxpayers and third …
Alternatives to Litigation
HMRC is responsible for the collection and management of tax in the UK. It has a wide discretion in doing so, and in how it goes about litigating …
Showing 6 out of 6 results