How binding are First-tier Tribunal decisions; when can they be distinguished or ignored? Liningtonreminds us that they can be departed from if they are wrong in law, as well as if they can be distinguished on the facts; while Haworth reminds us that the follower notice regime contains rules of its own.
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How binding are First-tier Tribunal decisions; when can they be distinguished or ignored? Liningtonreminds us that they can be departed from if they are wrong in law, as well as if they can be distinguished on the facts; while Haworth reminds us that the follower notice regime contains rules of its own.
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: