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12 February 2018
Put your client admin into motion.
- It is likely that at least a few clients operate PAYE settlement agreements. Take the time to read the draft regulations setting out the new process and note that for the time being it will not be digitised.
- The Court of Appeal in Shiner reiterated that if a taxpayer chooses to litigate by applying for a judicial review and fails they cannot automatically have a second bite at the cherry by appealing to the tax tribunals.
- Not all First-tier Tribunal judges may have reached the same decision as Judge Thomas in Goldsmith (TC6284) but in any event...
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