Tax analysis: The Upper Tribunal (UT) rejected a taxpayer’s application for permanent anonymity, following the taxpayer's decision to withdraw their substantive appeal with the First-tier Tax Tribunal (FTT). The UT further granted a third party limited access to the FTT’s previous case management decision. The UT’s decision emphasises the importance placed on open justice and highlights the court and tribunals’ reluctance to permit anonymity in litigation. Written by Helen McGhee, Partner, and Megan Durnford, Associate, at Joseph Hage Aaronson LLP.
To continue reading this news article, as well as thousands of others like it, sign in with ³ÉÈËÓ°Òô or register for a free trial
EXISTING USER? SIGN IN CONTINUE READING GET A QUOTE
To read the full news article, register for a free Lexis+ trial
**Trials are provided to all ³ÉÈËÓ°Òô content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ³ÉÈËÓ°Òô services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
* denotes a required field
Direct tax treatment of damages and compensation paymentsWhere 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 the payment (the claimant) will want to know whether that amount is
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 particular case in respect of which the decision is made, it does not set a precedent for other cases. This means that an FTT decision does not need to be
Direct recovery of tax debts (DRD)FORTHCOMING CHANGE: on the 27 April 2023 Tax Administration and Maintenance Day, the government published a summary of responses to its 2021 call for evidence entitled ‘Modernising debt collection for non-paying businesses’. The summary of responses notes that the
Statutory clearancesVarious tax provisions include a procedure under which a taxpayer can apply for a clearance from HM Revenue & Customs (HMRC) in respect of a specific point. The table in this Practice Note:•lists some of the key statutory clearances available and in respect of which HMRC
0330 161 1234