- Exploring First-tier Tribunal procedure
- Original news
- What issues did Eclipse raise? Why is it significant?
- What did the Supreme Court decide, and to what extent does the judgment clarify the law in this area? Are there any grey areas remaining?
- What are the implications for practitioners? And what should they be mindful of when advising clients? Do you have any ‘best practice’ tips?
Tax analysis: John Endacott, partner and head of tax at PKF Francis Clark, says Eclipse v Commissioners for HMRC is an unusual case, which is not so much about tax as it is about procedure before the First-tier Tribunal (Tax) (FTT).
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