Jurisdiction
Abuse of process, misconduct by HMRC
Appeal in FTT against amendments made by closure notices
Application for permission to appeal FTT decision
Application to set aside approval
Claim for terminal loss relief
Contract settlement
Appellant seeking to challenge the contract
Application to strike out an appeal
Declaration as to construction of tax avoidance provisions, transfer pricing
Determination of domicile
England/Scotland, comity
First-tier Tribunal to consider legitimate expectation and other public law arguments
Foreign revenue matters
Information notice
Appeals should not be stayed pending a preliminary hearing
Continued failure despite imposition of daily penalties pursuant to FA 2008, Sch. 36, para. 39
Documentation and information requirement
Failure of respondents to comply with the requirements of notices
First-tier Tribunal (FTT), one appeal struck out and one partly struck out
Penalties imposed by Upper Tribunal
Under Finance Act 2008 ('FA 2008'), Sch. 36
No jurisdiction to consider fixed penalties to be proportionate, First-tier Tribunal
No jurisdiction to hear appeal on decision on error or mistake relief, First-tier Tribunal (FTT)
Preliminary point: appeals against terminating rulings
Procedural guidance on management of legal issues in complex cases
Right to appeal abolished by secondary legislation
Right to notify appeal to tribunal