Advice for non-business persons

Commentary – Indirect Tax Reporter ¶61-030
HMRC Guidance – Notice 700

Cases on whether ruling given

Commentary – Indirect Tax Reporter ¶61-030

Generally

Commentary – Key Data ¶2-460Key Data ¶2-800 ; Indirect Tax Reporter ¶3-790

Guidance from HMRC website

Commentary – Indirect Tax Reporter ¶61-030

HMRC refuse to give ruling or clearance

Commentary – Indirect Tax Reporter ¶61-030

HMRC's conduct: legitimate expectation and appeal to tribunal

Commentary – Indirect Tax Reporter ¶61-030

Indirect misdirection of similar businesses

Commentary – Indirect Tax Reporter ¶61-030

Invoice description

Commentary – Indirect Tax Reporter ¶18-030

Misdirection by HMRC officer

Commentary – Indirect Tax Reporter ¶61-030

Misunderstanding by trader

Commentary – Indirect Tax Reporter ¶61-030

Non-statutory for businesses

Commentary – Indirect Tax Reporter ¶61-030

Other non-statutory service

Commentary – Indirect Tax Reporter ¶61-030

Protection of legitimate expectations: conduct of national tax authority

Commentary – Indirect Tax Reporter ¶61-030

Telephone advice

Commentary – Indirect Tax Reporter ¶61-030

Transfer of business as going concern

Commentary – Indirect Tax Reporter ¶36-650 ; Indirect Tax Reporter ¶54-158

Tribunal's jurisdiction on concessions

Commentary – Indirect Tax Reporter ¶61-030