Recovering Legal Fees if Successful on Appeal
Ordinarily, neither HMRC nor the taxpayer can recover costs if they are successful. This was introduced in 2009 so that taxpayers could appeal without [...]
HMRC ‘Best Judgement’ Assessments
This has always angered CTM clients because it seems that HMRC can simply make up a figure, which is generally inflated, and little can be [...]
Late Appeal to Tax Tribunal
Appealing late to the First-Tier Tax Tribunal needs to be very carefully worded and must reflect the case law that is commonly used in [...]
