Gold’s column, 'Civil way', also highlights a disturbing discrepancy between the HMRC interest rate on tax due and the HMRC rate on repayment. Value for money?
He covers tax mitigation, business in the commercial courts and an insolvency protocol for consumer individual voluntary arrangement.
Gold also alerts readers to a helpful judgment setting out how a litigant in person should go about applying for permission to appeal. He writes: ‘Mr Justice Hayden deserves a medal… he has taken it upon himself to analyse the authorities on the CPR and FPR timing procedure for seeking that permission from the first-tier judge, and given abundant guidance.’