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First-tier Tribunal

The secret taxpayer

Who needs lawyers anyway?

Wedding plans

Builder case shock

Looking in the rear-view mirror

Working together

A most uneven fight: me v HMRC

First-tier Tribunal rules and procedures – and a judge’s perspective

What exactly counts as a reasonable excuse in the First-tier Tribunal?

Circumstances in which the First-tier Tribunal might make an award of costs

Reasoning that works before tax tribunals

Is the new system for tax appeals so different from the old one, wonders PENNY HAMILTON

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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