Abandonment of

Adjournment

Absence of appellant, medical grounds

Generally

Pending complaints procedure

Refusal

Admissibility of evidence, civil fraud

Advance petroleum revenue tax

Advance thin capitalisation agreements

Against charging notice or supplementary charging notice

Against notices

Against reviewed decisions

Agreement

Before determination

Consequences of

Agreement, settling by

Agricultural flat-rate scheme

Alternative arguments by respondents

Amendments to self-assessment return

Amount allowable, treatment of

Amount in dispute allowable

Anti-avoidance and groups of companies

Appeals against decision of Upper Tribunal

Appeals from First-tier Tribunal to Upper Tribunal

Appeals to First-tier Tribunal

Appellant company contracted with a third party provider to supply 'operatives'

Appellant convicted of charges in connection with fraudulent schemes

Appellant discharged burden of proving not receiving payments

Appellant, references to

Application for closure notice

Application for direction

Application for extension of time

Generally

Notice

Application for permission out of time appeal

Application for permission to appeal against the order of the Divisional Court

Dismissing claims for judicial review

Application for permission to bring appeal outside time limit

Application for permission to make a late appeal

Application for permission to notify late appeals

Application for stay

Application of open market value

Application to extend time

Application to lodge out of time, refusal

Application, hearing in private

Applications for leave to appeal

Applications to strike out

Compound interest on repayment of overpaid VAT

Repayment of input tax

Assessments

Alleged undertaking by commissioners

Appeal or statutory review

Based on investigations

Denial of input tax claims

Generally

Hardship application made to FTT

Incomplete/incorrect returns

Inducement offered

Overclaimed input tax

Recovery of input tax paid

Reduced

Time limits

Assessments to additional income tax/NIC

Average price and market value stated, comparison between

Bad debt relief

Bank payroll tax

Blended oil

Business expansion scheme

Calculation of exit charge

Capital gains tax

Case management

Allegations of dishonesty relating to evidence adduced by taxpayers on particular issue

Film and game investment schemes

Hearing of taxpayers appeals

Judicial review adjourned pending statutory appeal to First-tier Tribunal

Upper Tribunal overturned case management directions proposed by FTT

Case stated

Cash accounting scheme

Certificates

Certificates to avoid levy of special withholding tax

Chargeable gains

Generally

Land valuation

Market value

Non-resident companies, attribution of gains to members

Third party entitled to join in appeal

Charitable companies, substantial donor transactions

Charitable payroll deduction schemes

Child benefit or guardian allowance

Child care providers

Child trust funds

Civil fraud

Civil penalties for importers and exporters

Civil proceedings

Claim a deductuion as trading expense for cost incurred with film finance activities

Claim for entrepreneur's relief on disposal of syndicate capacity by Name at Lloyd's

Claim for repayment

Claim for repayment of or credit for VAT paid on purchasing goods

Claims not included in returns

Collection of debts following determination

Commissioners decisions

Community amateur sports clubs

Community investment tax relief

Company share option plans

Compensation by HMRC

Compliance checks

Information notices

No appeal: requirement to produce statutory documents

Consequential adjustments

Construction industry scheme

Construction industry subcontractors

Contact details for debtors

Contractual settlement

Controlled foreign companies

Apportionment of profits

Assessments

Generally

Notice of direction/declaration

Procedure

Corporate venturing scheme

Compliance certificates

Withdrawal of relief

Corporation tax self-assessment

Correction of errors

Costs, partially successful appeal against assessments

Courts, function of

Cross-field allowance

Crown proceedings

Data-gathering powers

Data-holder notice

Penalties for failure to comply

Penalties for inaccurate information or documents

De-registration

Death of a party

Decisions of HMRC, notices of

Decisions where an appeal may be brought against

Decisions, reviews of

Default interest

Delivery of documents

Demand for information

Determination

High Court

Lodgement and grounds of

Time-limit

Tribunal, by

Value of land

Determination of tribunal to be final

Determinations

Determinations on appeal

Disallowance of input tax

Discovery

Discovery assessments

Double assessment

Electronic returns, penalty for failure to file

Electronically-supplied services

Employer penalties

Enterprise investment scheme relief

Refusal to authorise compliance certificate

Withdrawal or reduction of relief

Enterprise management incentives

Entertained, meaning

Error or mistake

Errors, correction of

Ethane, valuation of

Evidence adduced at the hearing as to particular features of the appellant's business

Exercise of right of

Extension of time to serve appellant's notice

Failure to comply

Applicable time limits

Finance Act 2008, Sch. 36, para. 39, 40 &46

Failure to deduct tax

FCA decisions

Final determination

Final notice

Finality of decisions

First-Tier Tribunal

Fiscal warehousing, rejected application

Flat-rate scheme

Agricultural

Small firms

Freedom of information

Freedom of Information Act 2000

Freedom of information, rejected request

Furnished holiday letting business

Appeal automatically struck out

Appellant permitted to give oral evidence

Appellant's lifetime transfers to a settlement

Business consisted mainly of making or holding investments

Relevant business property

Further appeal, payment of tax

Further appeals

European Court of Justice (ECJ), reference to

Generally

Gas banking schemes

Generally

Grant of permission to appeal

Grounds

Grounds of, notice to state

Grounds to be specified

Group registration

Direction or assessment under anti-avoidance provisions

Removal of company from group

Right of appeal

Guidance

High Court

Common law claim for restitution

Generally

Judicial review and statutory review

Reconsideration of facts

Regulations

Restored to the lists

High Court, points of law not argued before tribunal

HMRC decisions etc.

HMRC review

Conclusion, effect of

Generally

Interpretation

Nature of review

Notifying appeal to tribunal after conclusion

Notifying appeal to tribunal after review not accepted

Offer of review

HMRC review of charging notice

Human rights

– see Human rights

Inaccurate or incomplete information penalty

Incorrect certificates penalty

Independent Police Complaints Commission (IPCC)

Failures to notify or record complaint

Investigations

Information held by public authorities

Appeals against enforcement notices

Appeals against national security certificate

Appeals from decision of tribunal

Determination of appeals

Proceedings

Information notice under Finance Act 2008, Sch. 36, para. 1

Information notices

Appeal against a penalty notice

Generally

Penalties

Persons whose identity is unknown

Procedure

Public authorities, access to

Taxpayer notices

Third party notices

Information or evidence

Inheritance tax

Alternative Dispute Resolution (ADR)

Bringing cases to the Tribunal

Direct to High Court

Generally

Initial decisions

Inspections

Integrated tax tribunals

Interest

Interest and royalty payments exempt from tax

Interest awarded by tribunal

Interest paid due to official error

Intermediaries

Internal review

Issue of taxpayer notices

Joinder of third parties

Joint purchasers

Judges of First-tier Tribunal and Upper Tribunal sitting together

Judicial review

Judicial review and statutory review

Jurisdiction of court to remit case to tribunal to consider new test

Jurisdiction to hear

Jurisdiction, business expansion scheme

Known underassessment penalty

Land, questions determined by relevant tribunal

Landfill tax

Lands Tribunal

Late

Late appeals

Late notice of

Late returns

Late, First-Tier Tribunal's approach

Lease premiums

Lease premiums, appeals against determinations

Leave conditional on Customs' undertaking regarding costs

Local authorities: unregistered bodies

Lodgment

Loss of gross payment status

Machinery and plant allowances, fixtures

Managed service companies, transfer of debts

Market value or apportionment

Agreements in writing

Applications for determination

Conclusive effect of determination

Fraud or wilful default

Notification of third parties

Persons affected by determination or agreement

Matter in question, meaning

Meaning

MIRAS

Money laundering: review of decision to penalise advisers supervised by HMRC

Mutual agreement procedure versus

National Insurance contributions

New regime post-1 April 2009

Notice of

HMRC review or determination by tribunal

Late notice

Self-assessment

Notice of appeal

Notice of appeal, expenditure treated as allowed on date of

Notice of assessment, right to be stated in

Notice of decisions

Notice of variation

Effective date of

Generally

HMRC may serve

Relevant amount, reduction or increase in

Time limits for

Withdrawal of

Notices imposing information, appeals against

Notification to tribunal

Official error

Offshore funds

Offshore funds, refusal/withdrawal of certificates

Oil allowance, adjustment for final periods

Oil fields to become non-taxable

Ordinary residence

Out of time

Application for costs

Permission to lodge

Partial exemption, special methods

Cases on special method

Disregard turnover of a branch established elsewhere

Floor-area based special methods in retail sector

Generally

Participator, meaning

PAYE

Payment of tax where further appeal

Payments on account scheme

Payroll deduction schemes

Penalties

– see also Penalties

Determination by courts

Determination by Tribunal

Generally

Incorrect documents

Penalties for failure to pay tax on time

Penalties, against

Penalties, recovery of

Penalty determinations, against

Pension schemes, de-registration

Permission to appeal

Appeal due to possible breach of the principle of fiscal neutrality

Costs to be reduced

Education supplies exempt

Petroleum revenue tax, pipeline elections

Pipelines earning tariffs, election

Point of law

Possible further appeal

Power to enquire into awards

Power to require revision before appeal

Power to vary decision

Practice and procedure

Pre-registration input tax

Pre-requisites

Hardship

Payment of disputed VAT

Prevention from entering into a binding compromise agreement for repayment of claim

Procedural rules

First-Tier Tribunal

Generally

Upper Tribunals

Procedure

Proceeds of crime

Forfeiture of cash obtained through unlawful conduct

Profit of a capital nature, not liable to income tax and exempt from capital gains tax

Profit of an income nature, subject to income tax

Profit-related pay schemes, shortfall

Prohibition of separate use of dwelling

Planning permission condition, restricting occupation of dwelling to a person solely employed by equestrian business and any resident dependants

Property income receipts

Public funding for penalty appeals

Questions on previous view of land

Records, failure to keep

Recovery of tax not postponed

Recovery of tax, proceedings postponed

Redetermination etc. of appeals

Refund of VAT, refusal

Claim for refund of foreign VAT

Claim for refund of UK VAT

Local authorities

Refusal to register

Registered pension schemes

Discharge of liability

Exclusion of recognised overseas pension scheme

Generally

Registration/de-registration

Registration

Generally

Non-EU electronically-supplied services

Rehearing, fresh evidence

Rejection of a claim for repayment of overpaid output tax in sales of cars

Generally

Relevant amount, definition

Remitting case back to commissioners

Amendment

Generally

Principles

Rectification

Remitting case to First-tier Tribunal, late appeal

Repayment following

Repayment of overpaid VAT

Repayment supplement

Reserve forces

Responsible person, by

Retail schemes

Returns

Average price ascertained by reference to

Relevant, meaning

Review

Conclusion, effect of

Nature of

Notification to tribunal

Offered by HMRC

Required by appellant

Tribunal, notification to

Review or determination

Conclusion of review, effect of

Nature of review

Notification of appeal to Tribunal

Offer of by HMRC

Participator requiring review by HMRC

Tribunal by

Revision of decisions

Right of

Right of, determinations of tax where no return delivered

Right to credit for input tax

Rights of appeal by other persons

SAYE option schemes

Scotland, value of land

Scrip dividend, capital under trust law

Security for costs

Security for VAT

Current business compliant, viable and using different business model

Director involved in another failed business

Generally

Insolvency due to matters outside control of directors

No direct responsibility for earlier mismanagement

No evidence from reviewing officer

Potential sale of business

Pressure to meet another's VAT debt

Six-month protection excludes outstanding arrears

Supervisory jurisdiction

Tribunal's jurisdiction

Self-assessment

Senior President of Tribunals

Separate comparison

Service by post

Services of notices or documents

Set aside of decision in the interests of justice

Setting aside decisions

Settlement

Settlement by agreement

Amendment of partnership returns

Generally

Settling appeals by agreement

Share incentive plans

Simplified import VAT accounting (SIVA)

Social Security Act 1998 and Northern Ireland Order, application of

Special commissioners decisions, publication

Stamp duty land tax (SDLT)

– see Stamp taxes

Statement of case

Statutory review

Stay of appeal, justification

Stay of proceedings concerning overpayment of VAT

Striking out, assessments and claims withdrawn

Subcontractors in the construction industry

Surrender of life policies

Tax agents dishonest conduct

Conduct notice determination

File access notice

Penalties

Tax exemption

Tax tribunal reform

Taxes Management Act 1970 s. 54, application of

Temporary modifications

Time limit

Time limits, assessments

Time-limits

To tribunal

– see Tribunals

Tonnage tax

Transactions in securities

Transactions in securities, counteraction of tax advantage

Transfer of assets abroad

Transfer of Tribunals functions

Transfer pricing

Treasury powers to change legislation

Tribunal

Determination of appeal

Notification of appeal to

Notifying appeal to

Power to vary decision

Recovery of penalties

Review or determination by

Transfer of functions

Tribunal system

Applications also heard

Basic cases

Complex cases

Default paper cases

Determination of question, joint application

Form of appeal

Function of

Generally

Internal review by HMRC

Notice of decision

Notification of appeal

Practical points

Procedure at the hearing

Procedures before the hearing

Scotland

Standard cases

Time-limits for notifying appeal

Tribunal's discretion in allowing appeal where Customs failed to comply with direction

Tribunal's jurisdiction

Tribunal, from

Tribunal, to

– see Tribunals

Trustee obligations

Unacceptable tribunal decision not appealed

Upper Tribunal

Upper Tribunal to the Supreme Court

Valuation of trading stock and work in progress

Value added tax

Appealable matters

Generally

Procedures

Time-limit

Value of land

VAT assessment and a direction to amend VAT return

Venture capital trusts, approval of a company

Vulnerable person election

Withdrawal

Withholding of tax in dispute