In 2021, it was disappointing to see the rush back to face-to-face litigation after the success of virtual hearings that were developed under the covid pandemic lockdowns. Now that the technology works, it is hoped that the option of online hearings at all levels will be retained and that more ADR mediations will be conducted virtually. This year also saw some important substantive developments, including the decisions in Tooth (staleness and deliberate conduct), Zemen (legitimate expectation), Balhousie Holdings (VAT on sale and leaseback), Sheiling Properties (APNs and PAYE), and FII GLO (liability and quantification of claims).
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In 2021, it was disappointing to see the rush back to face-to-face litigation after the success of virtual hearings that were developed under the covid pandemic lockdowns. Now that the technology works, it is hoped that the option of online hearings at all levels will be retained and that more ADR mediations will be conducted virtually. This year also saw some important substantive developments, including the decisions in Tooth (staleness and deliberate conduct), Zemen (legitimate expectation), Balhousie Holdings (VAT on sale and leaseback), Sheiling Properties (APNs and PAYE), and FII GLO (liability and quantification of claims).
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)")