Where two or more appeals before the First-tier Tribunal raise a related issue, the Tribunal may nominate one of them as a ‘lead case’ and stay the others. David Harkness and Nicholas Jordan examine the problems this could cause.
With the third anniversary of the creation of the Tax Chamber of the First-tier Tribunal fast approaching, Judge Colin Bishopp reviews what has been achieved and what may be done in the future.
James Bullock explains the best course of action for resolving a tax dispute
Craig Connal QC reviews the impact of the recent Supreme Court decision on this issue
Jason Collins asks whether the Tribunal in Parissis came to the right conclusion on when a document is within a person’s ‘power’
Chris Bates and Judy Harrison provide your detailed review of the Supreme Court decision. Plus further insight from Giles Goodfellow QC, Rupert Shiers, Bill Dodwell and Jason Collins
Hartley Foster reviews the Supreme Court decision on the procedural issue