What "winning on a technicality" really means in disputes with HMRC - a podcast by RPC
from 2021-01-22T17:54:12
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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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