Nick Skerrett (Simmons & Simmons) examines the Court of Appeal’s decision in BPP Holdings, where HMRC was barred from VAT proceedings under the Mitchell approach.
So what exactly should a litigant be entitled to expect from HMRC in the conduct of proceedings before the tax tribunals? It has often been said that the approach and attitude to procedural compliance in the tax tribunals is more relaxed than in the courts and an attitude of leniency towards pleadings and compliance with directions towards HMRC has tended to persist. This has been a source of frustration for some taxpayers and their advisers particularly when Lord Justice Jackson’s litigation reforms have done much to usher in a more compliant culture in the courts resulting in the Court of Appeal decision in Mitchell v News Group Newspapers Ltd [2014] 1 WLR 795. This signalled to the world that a...
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Nick Skerrett (Simmons & Simmons) examines the Court of Appeal’s decision in BPP Holdings, where HMRC was barred from VAT proceedings under the Mitchell approach.
So what exactly should a litigant be entitled to expect from HMRC in the conduct of proceedings before the tax tribunals? It has often been said that the approach and attitude to procedural compliance in the tax tribunals is more relaxed than in the courts and an attitude of leniency towards pleadings and compliance with directions towards HMRC has tended to persist. This has been a source of frustration for some taxpayers and their advisers particularly when Lord Justice Jackson’s litigation reforms have done much to usher in a more compliant culture in the courts resulting in the Court of Appeal decision in Mitchell v News Group Newspapers Ltd [2014] 1 WLR 795. This signalled to the world that a...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")