Tribunal Compensatory Award Limit Increases
01 March 2024
01 March 2024
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The Upper Tribunal’s decision in Pawar v HM Revenue & Customs [2025] UKUT 309 (TCC) provides a clear and sobering reminder of the importance of statutory deadlines in tax disputes, particularly where personal liability notices are concerned.
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The decision in the case of Impact Contracting Solutions Limited (“Impact”) versus HMRC in regard to the Ablessio point has now been published.
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Following the decision in the case of Elphysic Ltd and others v HMRC [2024] UKFTT 291 which was released in March 2024, both parties appealed the outcome to the Upper Tribunal (“UT”).
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