This is what one member asked the Any Answers forum last week, and as I am always receiving emails asking exactly the same thing, I though that it is about time to review the current state of affairs.
HMRC's appeal to the House of Lords
This is not listed on the Lords schedule of judicial business this side of Christmas. This means that even if the case were heard in January there is no chance of a decision before 31st January 2007.
2005/06 tax returns
The guidance remains the same as last year, so that the Revenue's published interpretation of what constitutes a settlement, in cases which are similar to Arctic, is not the right one. Each case must be determined on its merits, and the essential ingredients, if you are claiming that you case is similar enough to take this view, a...