Beware of the binding power of rule 18, warns Jonathan Levy (Levy and Levy)
In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take