Appeals
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
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
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)
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
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
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
