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