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Disputes with HMRC—application for a preliminary hearing decision (Hoyle and others v HMRC)

Disputes with HMRC—application for a preliminary hearing decision (Hoyle and others v HMRC)
Published on: 04 May 2021
Published by: LexisPSL
  • Disputes with HMRC—application for a preliminary hearing decision (Hoyle and others v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Hoyle and others v HMRC the Upper Tribunal (UT) held that the First-tier Tax Tribunal (FTT) was correct to dismiss the taxpayers’ application for a preliminary hearing decision and that this was comfortably within the generous ambit of its case management discretion. or take a trial to read the full analysis.

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