Tax Tribunals and coronavirus (COVID-19) ― position to 1 October 2021

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

ARCHIVED: This guidance note is archived and is not maintained. It explains the ways in which the coronavirus pandemic affected the conduct and procedure of the Tax Tribunals. It is for background information only and is up to date as at 1 October 2021. For current information, see the Appealing an HMRC decision ― outline guidance note.

Appeals and applications to the First-tier Tribunal and Upper Tribunal were both significantly affected by the coronavirus pandemic. This guidance summarises the situation as at 1 October 2021. During the pandemic, the position was constantly changing. The Ministry of Justice provided regular updates and it remains advisable to check the Judiciary website for the most up-to-date position.

The Ministry of Justice published a webpage collating coronavirus advice and guidance. This includes ‘pilot’ practice directions, announcements and guidance. These practice directions are described as ‘pilot’ because they were introduced to deal with problems caused by the coronavirus-related restrictions, including lockdowns. Most of these practice directions were originally expressed to last for six months,

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Value Added Tax

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more

Corporation Tax

Double tax relief

Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on

14 Jul 2020 11:31 | Produced by Tolley in association with Anne Fairpo Read more

Corporation Tax

FRS 102 ― tax presentation and disclosures

FRS 102 ― tax presentation and disclosuresPresentation of tax under FRS 102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in

14 Jul 2020 11:46 | Produced by Tolley in association with Malcolm Greenbaum Read more

��˾��ҹ��