商品簡介
The second edition of Hamilton on Tax Appeals contains key updates, including amendments to The HMRC Litigation and Settlement Strategy, to help guide readers through the entire tax appeals process, and to inform them of the likelihood that a dispute will be settled under the new regime.
Other updates include the following: The extension of the jurisdiction of the First-tier Tribunal to include appeals in relation to the VAT Mini One-Stop Shop Union and Non-Union Schemes; Guidance from the Tribunals about the award of costs; Amendment of the Appeal Provisions for Out of Time Reviews 2014 SI 2014/1246, now requiring the permission from the Tribunal to appeal; The line of cases considering the criteria for dealing with late applications to appeal, particularly in the light of the High Court judgment in Mitchell v News Group [2013] EWCA (Civ) 1537.
作者簡介
Penny Hamilton LLB FTII is a barrister at Pump Court Tax Chambers.
