Advice for non-business persons

Cases on whether ruling given

Generally

Guidance from HMRC website

HMRC refuse to give ruling or clearance

HMRC's conduct: legitimate expectation and appeal to tribunal

Indirect misdirection of similar businesses

Invoice description

Misdirection by HMRC officer

Misunderstanding by trader

Non-statutory for businesses

Opinions; Revenue Scotland

Other non-statutory service

Protection of legitimate expectations: conduct of national tax authority

Telephone advice

Transfer of business as going concern

Tribunal's jurisdiction on concessions