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Tax disputes in 2021: beware the clever procedural skirmish

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2021 was a year when a number of battles were fought in the courts about procedural, preliminary or jurisdictional matters, often with one of the parties seeing that as a way to end the dispute without all the issues between them needing to be decided. Some will be pleased with their tactical decisions. Others will be sore, and out of pocket for the experience. If there is anything to be learned from 2021, it is that any decision to attempt to short-cut the dispute resolution process needs to be approached with care.
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