Beware the clever procedural skirmish, warn Jason Collins and Lauren Redhead (DLA Piper).
2021 was a year when a number of battles were fought in the courts about procedural preliminary or jurisdictional matters. Let’s look at some of the winners and losers.
Preliminary issue hearings: Mehrban
It is common for a tax dispute to comprise a number of separate issues. In some cases one issue on its own can be determinative of the whole case – in the sense that if a party wins that knockout point then the other issues simply do not matter. Seeking a trial of such a ‘preliminary’ issue on a standalone basis with the rest of the case paused offers an opportunity to save a lot of time and money. If the single issue does not dispose of the case however the rest of the issues then...
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Beware the clever procedural skirmish, warn Jason Collins and Lauren Redhead (DLA Piper).
2021 was a year when a number of battles were fought in the courts about procedural preliminary or jurisdictional matters. Let’s look at some of the winners and losers.
Preliminary issue hearings: Mehrban
It is common for a tax dispute to comprise a number of separate issues. In some cases one issue on its own can be determinative of the whole case – in the sense that if a party wins that knockout point then the other issues simply do not matter. Seeking a trial of such a ‘preliminary’ issue on a standalone basis with the rest of the case paused offers an opportunity to save a lot of time and money. If the single issue does not dispose of the case however the rest of the issues then...
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:
