The intent here is to post links with information that may help people understand their situation.
HMRC/HMRC Procedural Docs
EBT Settlement Opportunity
HMRC Time Limits
HMRC Self Assessment Manual
HMRC Appeals and Tribunals Guidance
HMRC Codes of Practice
HMRC Enquiry Manual
Discovery Conditions
Reopening Earlier Years
Index - Self Assessment Manual
Assessments within SA
Compliance - Enquiry Work
Special Investigations Manual
How/why they can come after you and not the employer
Groups of Related Cases
Past Cases
Main Page for Tribunal Decisions
Murray Group Holdings and Others vs. HMRC (Rangers Case)
UBS AG and DB Group Services vs. HMRC
Sempra Metals vs. HMRC
HMRC v Charlton Corfield & Corfield
Sandfield FTT (the May 2013 Boyle case)
Legislation
Taxes Management Act 1970 (TMA 1970)
Income and Corporation Taxes Act 1988 (ICTA 1988)
Income Tax (Earnings and Pensions Act 2003) (ITEPA 2003)
DOTAS Info
Income Taxes Act 2007
First Tier Tax Tribunal SI 2009/273
Tribunal Procedure (Upper Tribunal)
Other
HM Revenue & Customs: Revenue & Customs Brief 18/11
Piece on Rule 18/Lead Cases
