The CIOT technical team has published an update stating that HMRC has confirmed that letters sent to taxpayers, requesting further information from those who have decided to pursue 'Mansworth v Jelley' CGT loss claims based on its 2003 guidance, do not constitute 'decisions' which trigger the three-month time limit for bringing a judicial review action.
The CIOT technical team has published an update stating that HMRC has confirmed that letters sent to taxpayers, requesting further information from those who have decided to pursue 'Mansworth v Jelley' CGT loss claims based on its 2003 guidance, do not constitute 'decisions' which trigger the three-month time limit for bringing a judicial review action.
