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convict
26th February 2013, 10:37
The intent here is to post links with information that may help people understand their situation.

HMRC/HMRC Procedural Docs
EBT Settlement Opportunity (http://www.hmrc.gov.uk/news/ebt-news0812.htm)
HMRC Time Limits (http://www.hmrc.gov.uk/manuals/chmanual/CH51300.htm)
HMRC Self Assessment Manual (http://www.hmrc.gov.uk/manuals/salfmanual/index.htm)
HMRC Appeals and Tribunals Guidance (http://www.hmrc.gov.uk/manuals/artgmanual/index.htm)
HMRC Codes of Practice (http://www.hmrc.gov.uk/leaflets/c11.htm)
HMRC Enquiry Manual (http://www.hmrc.gov.uk/manuals/emmanual/Index.htm)
Discovery Conditions (http://www.hmrc.gov.uk/manuals/emmanual/em3255.htm)
Reopening Earlier Years (http://www.hmrc.gov.uk/manuals/emmanual/EM3260.htm)
Index - Self Assessment Manual (http://www.hmrc.gov.uk/manuals/sammanual/index.htm)
Assessments within SA (http://www.hmrc.gov.uk/manuals/sammanual/SAM20000.htm)
Compliance - Enquiry Work (http://www.hmrc.gov.uk/manuals/sammanual/SAM31000.htm)
Special Investigations Manual (http://www.hmrc.gov.uk/manuals/scigmanual/Index.htm)
How/why they can come after you and not the employer (http://www.hmrc.gov.uk/manuals/insmanual/INS8101.htm)
Groups of Related Cases (http://www.hmrc.gov.uk/manuals/artgmanual/artg9060.htm)


Past Cases
Main Page for Tribunal Decisions (http://www.financeandtaxtribunals.gov.uk/Aspx/default.aspx)
Murray Group Holdings and Others vs. HMRC (Rangers Case) (http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j6851/TC02372.pdf)
UBS AG and DB Group Services vs. HMRC (http://www.tribunals.gov.uk/financeandtax/Documents/decisions/UBS_AG_v_HMRC.pdf)
Sempra Metals vs. HMRC (http://www.bailii.org/uk/cases/UKHL/2007/34.html)
HMRC v Charlton Corfield & Corfield (http://www.tribunals.gov.uk/financeandtax/Documents/decisions/hmrc-v-charlton-corfield-corfield.pdf)
Sandfield FTT (the May 2013 Boyle case) (http://www.financeandtaxtribunals.gov.uk/Aspx/view.aspx?id=7506)


Legislation
Taxes Management Act 1970 (TMA 1970) (http://www.generalcommissioners.gov.uk/Documents/RulesLegislation/TMA1970ConsolidatedJan08.pdf)
Income and Corporation Taxes Act 1988 (ICTA 1988) (http://www.legislation.gov.uk/ukpga/1988/1/contents/enacted)
Income Tax (Earnings and Pensions Act 2003) (ITEPA 2003) (http://www.legislation.gov.uk/ukpga/2003/1/contents)
DOTAS Info (http://www.hm-treasury.gov.uk/d/disclosure_of_tax_avoidance_schemes.pdf)
Income Taxes Act 2007 (http://www.legislation.gov.uk/ukpga/2007/3/contents)
First Tier Tax Tribunal SI 2009/273 (http://www.justice.gov.uk/downloads/tribunals/tax/consolidated_FtT_TC_Rules2009_060710.pdf)
Tribunal Procedure (Upper Tribunal) (http://www.justice.gov.uk/downloads/tribunals/general/upper-tribs-rules-si-2698.pdf)

Other
HM Revenue & Customs: Revenue & Customs Brief 18/11 (http://www.hmrc.gov.uk/briefs/inheritance-tax/brief1811.htm#5)
Piece on Rule 18/Lead Cases (http://www.pinsentmasons.com/PDF/askanexpert_hyde.pdf)