Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
Abuse of process
What amounts to an ‘abuse of process’ is an important question that has been considered recently in a number of tax cases. An ‘abuse’ in this context will generally be concerned with the situation where a taxpayer is either litigating in the incorrect forum (usually because an alternative forum is or was available) or relitigating a point that has already been decided at the same level for example before two different FTT panels.
Knibbs and others v HMRC [2019] EWCA Civ 1719 concerned claims for carry-back loss relief. The claimants applied for declarations from the High Court under Part 7 of the civil procedure rules that their claims had become final and HMRC was obliged to give effect to them ...
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Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
Abuse of process
What amounts to an ‘abuse of process’ is an important question that has been considered recently in a number of tax cases. An ‘abuse’ in this context will generally be concerned with the situation where a taxpayer is either litigating in the incorrect forum (usually because an alternative forum is or was available) or relitigating a point that has already been decided at the same level for example before two different FTT panels.
Knibbs and others v HMRC [2019] EWCA Civ 1719 concerned claims for carry-back loss relief. The claimants applied for declarations from the High Court under Part 7 of the civil procedure rules that their claims had become final and HMRC was obliged to give effect to them ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
