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The Armstrong case―the meaning of consent for digital communications from HMRC

The Armstrong case―the meaning of consent for digital communications from HMRC
Published on: 22 August 2018
Published by: LexisPSL
  • The Armstrong case―the meaning of consent for digital communications from HMRC
  • What has happened?
  • The meaning of consent for electronic communications and application to MTD
  • Practical implications
  • Case details

Article summary

Tax analysis: The Tolley tax team consider the decision of the First-tier Tribunal in Armstrong v HMRC, which shows the difficulties which can arise when moving from a paper-based system to a digital tax solution, particularly where it involves taxpayers consenting to receive electronic notices from HMRC regarding their tax affairs. or take a trial to read the full analysis.

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