ANALYSIS

The starting point Under Rule 27 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules, SI 2009/273 (as amended) (the FTT rules), each party in standard or complex cases need only provide the other with a list of documents...

Closing a hole that became bigger than expected.

Key points to note.

An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.

Not really a simplification at all.

Another procedural layer bolted onto an already intricate system.