Table of contents
- Original news
- What was this case about?
- What did the tribunal decide?
- Costs
- Without prejudice letter
- What should tax lawyers take note of?
Article summary
Tax analysis: The First-tier Tax Tribunal (FTT) dismissed two procedural applications: the appellants’ application to withdraw their opt-out from the default costs regime applicable to complex cases and HMRC’s application to admit as evidence a letter marked ‘without prejudice’ from the appellants’ advisers.
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