Outram and Another v Revenue and Customs (Application That HMRC Be Precluded From Raising An Alternative Argument Set Out In Their Skeleton Argument): FTTTx 2 Feb 2021

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:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 05 December 2022; Ref: scu.661770