In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.
Our system of justice is adversarial. Everybody likely to be reading knows this. Broadly this means the respective parties identify the issues that divide them in litigation and the judicial role is confined to adjudicating those issues alone. It also means judges may be compelled to reject a claim on the basis on which it is advanced even if they think a different outcome would have been reached if the case had been argued differently (Al-Medenni v Mars UK Ltd [2005] EWCA Civ 1041).
Or does it? Perhaps not so much in the tax tribunal. There the reasoning goes because there is a public interest in taxpayers paying the correct amount of tax and the tribunal is...
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In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.
Our system of justice is adversarial. Everybody likely to be reading knows this. Broadly this means the respective parties identify the issues that divide them in litigation and the judicial role is confined to adjudicating those issues alone. It also means judges may be compelled to reject a claim on the basis on which it is advanced even if they think a different outcome would have been reached if the case had been argued differently (Al-Medenni v Mars UK Ltd [2005] EWCA Civ 1041).
Or does it? Perhaps not so much in the tax tribunal. There the reasoning goes because there is a public interest in taxpayers paying the correct amount of tax and the tribunal is...
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:
