Unpaid tax interest up; CPR 183rd update notched up; appeal trap you (should) know; a bit of tax avoidance; IVA protocol revised.
LAWBITES
‘Dear Child’ The Family Justice Young People’s Board has come up with a commendable toolkit for judges writing to children about the outcome of proceedings concerning them. It has been put out by the president. He recognises that ‘blank page’ inertia may have inhibited judges from communicating in this way in the past.
Interesting The HMRC interest rate on the main taxes and duties rises to 8.5%—1.50% up—as from 6 April 2025, (no) thanks to SI 2025/386. The current interest rate on what HMRC repays is
