Disputes with HMRC: appeals

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Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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19th May
Practice notes
Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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19th May
Practice notes
CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May

Most recent Disputes with HMRC: appeals content

Practice notes
Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunalsAppeals and applications to the First-tier Tribunal and Upper Tribunal are both...
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22nd Jul
Practice notes
Electronic bundles in civil proceedingsEffective preparation of bundles is an essential element of a smooth, orderly hearing and something which...
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Produced in partnership with Quinn Emanuel Urquhart & Sullivan UK LLP 11th Jun
Q&As
What is the meaning of ‘possession or control’ in the context of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273,...
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6th Jun
Q&As
Where a discovery amendment has been made to the tax return of a dissolved, trading limited liability partnership under section 30B of the Taxes...
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Produced in partnership with Denis Edwards of Normanton Chambers 6th Jun
Practice notes
Convention rightsThe European Convention on Human Rights (ECHR) was adopted by the Council of Europe in 1950. The ECHR sets out the rights and...
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Produced in partnership with Alexander Campbell of Field Court Chambers 6th Jun
Q&As
What is the deadline for appealing an FTT decision?In order to make an appeal, a taxpayer must first apply for permission to appeal (PTA). The PTA...
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5th Jun
Practice notes
An introduction to the Human Rights Act 1998Convention rightsThe Human Rights Act 1998 (HRA 1998) came into force in October 2000 and aims to give...
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Produced in partnership with Dr. Alex Williams of Cornerstone Barristers 5th Jun
Practice notes
Dealing with a human rights challengeThe Human Rights Act 1998 (HRA 1998) imposes a duty on all public authorities in the UK to act in a manner that...
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Produced in partnership with Eric Metcalfe of Monckton Chambers 5th Jun
Q&As
Is there a time limit for asking for a review of an HMRC decision?In respect of an HMRC decision relating to direct tax, a taxpayer normally has 30...
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5th Jun
Q&As
Is a First-tier Tax Tribunal (FTT) decision binding on HMRC?Although a First-tier Tax Tribunal (FTT) decision is binding on the parties to the...
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5th Jun
Practice notes
Appeals—options after the First-tier Tax Tribunal decisionThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Appealing beyond the First-tier Tax TribunalFORTHCOMING CHANGE: The Ministry of Justice is consulting on proposals to amend arrangements for obtaining...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Privilege in tax casesThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Should I appeal to the tax tribunal?This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Confidentiality and privacy in tax casesThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Tax alternative dispute resolution (ADR) procedureThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
What happens at a tax tribunal hearing?This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Preparing for a tax tribunal caseThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to...
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Produced in partnership with Anne Redston 5th Jun
Practice notes
Appealing an HMRC decisionCoronavirus (COVID-19) impact on tribunals: For information on the coronavirus implications for appeals to, and hearings at,...
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Produced in partnership with Anne Redston 5th Jun

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