Clearances
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
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