Application that HMRC be precluded from raising an alternative argument set out in their skeleton argument that Montpelier acted on behalf of the appellants when considering the 20 year time limit for discovery assessments – skeleton only submitted a fortnight before the hearing of the appeals – Quah, Hicks and Taube considered – application allowed
Citations:
[2021] UKFTT 29 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 05 December 2022; Ref: scu.661770