PROCEDURE – whether parties should be permitted to pursue new arguments on appeal in respect of an issue where HMRC conceded FTT’s conclusions gave rise to an error of law – no – neither party permitted to pursue new arguments – effect of that conclusion on the determination of the relevant ground of appeal in the Upper Tribunal
Citations:
[2019] UKUT 47 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 14 June 2022; Ref: scu.635221