Tax: Current state of play

Zahra Kanani charts recent developments in tax policy ‘Each set of rules (for the First-tier Tribunal and the Upper Tribunal) are governed by an overriding objective to enable the tribunals to deal with cases “fairly and justly”.’The purpose of this article is to provide an update to some of the key points raised in Smith …
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Cases Referenced

  • Lloyds TSB Private Banking plc v IRC (No 1) [2002] WTLR 1435