Taxes management and litigation

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Taxes management and litigation guidance:

Convention rights The Human Rights Act 1998 (HRA 1998) came into force in October 2000 and aims to give effect to the rights contained in the European Convention on Human...

Practice Note

This Practice Note outlines the procedure for appealing a decision made by Revenue Scotland in relation to any of the Scottish devolved taxes. Where relevant, it also...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

FORTHCOMING CHANGE relating to inaccuracy penalties: Following an initial discussion document that was published on 2 February 2015, HMRC is consulting on a number of...

Practice Note

FORTHCOMING CHANGE relating to inaccuracy penalties: Following an initial discussion document that was published on 2 February 2015, HMRC is consulting on a number of...

Practice Note

Offence of cheating the public revenue The offence of cheating the public revenue is a common law offence triable only on indictment. This means that, where the public...

Practice Note

Civil investigation of tax fraud HMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal procedure wherever...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary....

Practice Note

Introduction The European Convention on Human Rights sets out the rights and freedoms which the contracting parties are required to respect. Some of the rights in the...

Practice Note

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and highlighted key...

Practice Note

Introduction The Human Rights Act 1998 (HRA 1998) imposes a duty on all public authorities in the UK to act compatibly with Convention rights. Where this duty is...

Practice Note

Direct recovery of tax debts (DRD) refers to HMRC's ability to instruct banks and building societies (ie deposit-takers) to deduct amounts to settle taxpayers' tax debts...

Practice Note

Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement: • the person receiving...

Practice Note

Sometimes HMRC will come to the view that a taxpayer has paid, or been assessed for, too little tax, but will come to this view at a time when it is too late to open an...

Practice Note