What "winning on a technicality" really means in disputes with HMRC
Taxing Matters
English - January 22, 2021 17:54 - 18 minutes - 17 MBBusiness News tax regulatory white collar crime Homepage Download Google Podcasts Overcast Castro Pocket Casts RSS feed
Previous Episode: The new corporate criminal offence of failure to prevent tax evasion
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In this episode, we are joined by Taxing Matters podcast returnee, Harry Smith, to give us a crash course in procedural arguments in the context of a dispute with HMRC – and why they are sometimes referred to unfairly as "technicalities".
Show references
Mosson v Revenue & Customs [2020] UKFTT 359
HMRC v Tooth [2019] EWCA Civ 826
Credit Suisse Securities (Europe) Ltd and others v HMRC [2020] UKFTT 86
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