The following appeals have been lodged with the Upper Tribunal:
- Kiernander v HMRC – UT-2023-000027 – Taxpayer appealing refusal to permit appeal out of time (Kiernander v HMRC [2022] UKFTT 337 (TC)); and
- ThyssenKrupp Materials (UK) Ltd v HMRC – UT-2023-000029 – taxpayer appealing re customs duty inward processing relief (Thyssenkrupp Materials (UK) Ltd v HMRC [2022] UKFTT 443 (TC)).
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Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
