.png)
.png)
Get it together
KEY POINTS
- In BPP Holdings the Court of Appeal provided guidance on procedural non-compliance in tax cases.
- HMRC applied for a time extension on the day of the appeal deadline.
- A complicated issue with broad impact needed input from various policy and operational stakeholders.
- The five-part test in Data-Select Ltd was considered.
- BPP Holdings held that HMRC did not have preferred status and was under the same obligations as others.
- HMRC’s application was granted because a lack of funds would disadvantage the taxpayer in further proceedings.
On 23 November 2016 Judge John Clark in the First-tier Tribunal (Tax Chamber) handed down his decision in Stephen West v CRC (TC5496) concerning an application by HMRC for an extension of time to apply for permission to appeal. The decision draws upon...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
