[18/12/2103] Revenue & Customs Brief 29/13, National Insurance contributions: HM Revenue & Customs’ position following the Court of Appeal decision in the case of ITV Services Ltd v Commissioners for HMRC, states that the decision reached in earlier tribunals has been upheld by the Court of Appeal.
Chas Roy-Chowdhury, August 2012. This paper addresses some of the issues surrounding environmental taxation in the light of the current global financial situation and provides recommendations for policy-makers.
ACCA, May 2012. This report summarises the breakfast briefing held by ACCA on 23 February 2012. The session looked at the role of carbon taxation in mitigating climate change and its value when compared with other market mechanisms.
In the Budget the Chancellor challenged business. He has challenged it to invest, to export, to build the economy.
In return, he has set out the further actions the government will take in order to help to build the appropriate environment.
The Upper and First-Tier Tribunals – What is a Reasonable excuse?
The First-Tier Tribunal has made a number of decisions lately which have shown an appreciation of the reality of business life. In Enersys Holdings UK Ltd it was concluded that a Tribunal does have power to strike down a penalty if it is “not merely harsh but plainly unfair” In the face of increased penalties from HMRC, the Tribunals have brought a welcome balance of reason. This page examines some successful and unsuccessful appeal cases.