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Find out about the penalties for enabling a defeated tax avoidance scheme, the time limits, and how to appeal a penalty notice.
Upper Tribunal Administrative Appeals Chamber decision by Judge Stout on 31 January 2024.
How to tax a beneficial loan arrangement for a director or employee.
How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.
Find out about abusive and defeated tax arrangements, and how the legislation is applied.
Sets out key principles in understanding viability in plan making and decision taking.
Retrospective cohort study of all TB patients registered in the National Tuberculosis programme between 2006 and 2010
Extract from paragraph 27A of Schedule A1 to the Trade Union and Labour Relations (Consolidation) Act 1992
Employment Appeal Tribunal Judgment of Mr Justice Cavanagh, Mr Nick Aziz, and Dr Gillian Smith on 27 February 2024.
The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.
Find out how the GAAR Advisory Panel opinions are used by HMRC to decide whether tax arrangements are abusive.
Employment Appeal Tribunal judgment of Mrs Justice Eady on 20 May 2024.
Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 19 February 2024.
The Company Names Tribunal practice direction provides the framework for the management of proceedings brought before the Tribunal.
Employment Appeal Tribunal Judgment of Mrs Justice Eady on 18 April 2024.
Documents relating to the Changing Futures programme.
This notice provides a glossary of Scottish land law terms.
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