Judicial review
Accelerated payment notices
Legality
Acknowledgement of service
Additional grounds
Adequate alternative remedy
Adjournment of penalty proceedings on grounds of taxpayer's illness
Adjournment pending outcome of appeal to tribunal
Adjudicator's decision, use of information
Agents for taxpayers, HMRC's decision not to deal with
Alleged bias
Alternative remedy
Annual covenanted payments to charity, apportionment
Appeal regarding incorrect advice from HMRC
Application by commissioners, reinstatement of appeal against conviction
Application by Internet service provider, review of Customs' decision not to proceed against US competitor
Application for
Claim for repayment of overpayment on account
Claimants' avoidance scheme specifically targeted
Generally
Government's 2011 protocol on introduction of new tax legislation
HMRC breached duty of confidentiality
HMRC disclosure of information relating to claimants to journalists 'off-the-record'
HMRC's decision threatening to bankrupt taxpayer
HMRC's decisions to limit benefits available under LDF in relation to employee benefit trust schemes
Interim relief
Issue and execution of search warrants
Retrospective amendment to 'sub-sale' rules in Finance Act 2003, s. 45
Stamp duty land tax
Stay of proceedings on breach of legitimate expectation
Tax return including self-assessment
Applications for permission
Approved retirement benefit scheme, payment of UK tax by Judicial review
Building societies regulations ultra vires
Assistance in the collection of taxes of the OECD Model Convention, art. 27
Business expansion scheme, withdrawal of relief
Capital duty, allotment of shares
Capital gains tax, sale of shares in unquoted company
Cases
Delayed release of decision by tribunal
Different treatment of Sky and cable companies amounting to abuse of power
No settlement of appeal following payment pending another case
Order that HMRC must pay cost of application for access
Public authority resiling from wrong decision
Rate of interest offered by HMRC
Reliance on guidelines agreed by universities with HMRC
Change of method of valuation of stock, inspector's refusal to apply practice statement
Claim for compensation, for loss caused by alleged mistaken advice from HMRC
Claimant's legitimate expectation derived from HMRC's Business Income Manual
Claimant's legitimate expectation derived from HMRC's settled practice
Closure notice
Collective investment scheme
Commissioners' entitlement to have expert witness available
Commissioners' refusal to re-open determinations
Commissioners' unreasonable exercise of discretion
Company's application refused
Company's gains, irrationality of personal assessment on directors
Complaints to the Ombudsman
Conclusions changed following later Supreme Court judgment
Construction of Business Brief 10/2004
Cost
Costs
Customs' unfair abuse of power, withdrawal of clearance of voucher scheme
Delayed application
Disclosure notices served on bank
Discontinuance of application, Revenue's liability to pay costs
Discovery of documents order
Dismissal of application
Commissioners' refusal to re-open hearing
Generally
Effective use and enjoyment of telecommunications services
European Convention on Human Rights, art. 6 and 8
Evasion of tax, criminal prosecution
Exercise of case management powers by First-tier Tribunal
Extended time-limit assessment
Film production, refusal to certify
Finance Act 2008. Sch. 36, para. 2, 3
Foreign earnings deduction, days of absence
Gains
Generally
Hearing, procedure
HMRC bound to comply with information notices pursuant to Coroners and Justice Act 2009
HMRC disclosure of information
HMRC power to disclose information about export control functions to NGO
HMRC's application for disclosure of documents and adjournment in a tax appeal
Generally
Third party disclosure
HMRC's conduct: legitimate expectation
HMRC's decision
HMRC's duty of confidentiality
HMRC's settlement strategy
Illegal acts
Inappropriate
Interest on unpaid tax
IR35 legislation
Irrational acts
Judges of First-tier Tribunal and Upper Tribunal sitting together
Landfill tax repayment
Legality of HMRC retaining information and work product
National Insurance contributions excluding interest, settlement of claims unlawful
Notice requiring production of documents
Outcome of permission application
Pacifist taxpayers objection to taxes used for military purposes
Parallel proceedings
Pension scheme approval, withdrawal of
Petrochemical competitor, locus standi
Postponement of tax, Scottish case heard by commissioners sitting in London
Procedural impropriety
Procedure
Quashing case stated
Quashing determination of special commissioners
Rate of interest offered by HMRC
Reasonable notice of alteration to assessment under appeal
Recovery Schedule E tax from employee, validity of direction
Refund of VAT, entitlement
Refund of whole or part of tax paid
Refusal to extend benefit of extra-statutory concession D2
Refusal to stay criminal proceedings
Reject the use of an extra-statutory concession
Relevance
Repayment of input tax, commissioners withholding pending criminal investigations
Residence, application adjourned pending statutory appeal to First-tier Tribunal
Responses
Restitution Interest Tax Provisions
Retrospective amendment to 'sub-sale relief' rules in Finance Act 2003
Stamp duty land tax avoidance scheme
Retrospective legislation, transfer of moneys into Isle of Man trusts
Revenue's statement of policy
Right to make representations
Right to repayment of VAT incorrectly charged
Scope
Search and seizure warrant, computer hard disc information
Separate proceedings on liability to tax
Special commissioners' decision pre-empting
Standing to bring application, HMRC's submission of proof of debt in bankruptcy
Supplier in administration
Third party information requests
Time limit
Time-limit
Transfer of proceedings to Upper Tribunal
Transfer of residence abroad, consent
Transfer to Upper Tax Tribunal
Tribunal's decision
Generally
Refusal
Tribunal's exercise of its discretion
Tribunal's jurisdiction to entertain appeal
Tribunals and inquiries
Types of decision subject to
Types of prerogative orders
Certiorari
Mandamus
Prohibition
UK/Australia Double Tax Convention 2003, art. 27
Unfair treatment, charge to tax of loan notes
Upper Tribunal
Upper Tribunal upheld First-tier Tribunal decision on film leasing scheme
Voucher books
Widow's bereavement allowance
Zero-rating for building lease, guidelines agreed between universities and HMRC
