J Day & A Dalgety (TC4343)
R (on the application of Andrew Michael Higgs) v CRC, Upper Tribunal (Tax and Chancery Chamber)
Digital accounts will reduce the administrative burden of tax currently faced by millions of individuals and small businesses, according to the financial secretary to the Treasury, David Gauke.
J Dyson (TC4336)
D Tate (TC4327)
CRC v R Tager; personal representatives of the estate of O Tager (deceased), Upper Tribunal
Pros and cons of the proposed digital accounts for taxpayers
The price of late-filed returns and failure to pay tax on time
The inconsistent criteria for completing a self assessment return
HMRC’s increased reliance on digital
J Arnfield (TC4261)
M Higgins (TC4259)