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APPEALS


Angela Savin reviews the decision of the Upper Tribunal in Noor, and explains why we are back to where we were before Oxfam.

SI 2013/477

Ryan Hawthorne examines the Court of Appeal decision in Daniel.

Reader feedback from Nicholas Jordan and David Harkness on the problems of trying to apply GLO procedures to the tribunal lead case rule.

The recent decision in MJP Media highlights the difficulties of persuading a court of appeal to interfere, where the First-tier Tribunal has made findings of fact on the available and limited evidence. Liesl Fichardt identifies the lessons for taxpayers.

Michael Anderson and Kevin Elliott compare and contrast the rule 18 process for bringing lead cases to the FTT with the more sophisticated GLO process which exists in the High Court to demonstrate how the use of rule 18 might be made more efficient and effective.

Heather Gething and Andrew Cooke review the Supreme Court judgment in Prudential. Ian Young provides a view from the ICAEW.

Izza says parliament should address LPP issues in the light of changes in provision of legal services

Helen Adams considers the benefits of using ADR to settle enquiries into a trading company and its owners

Trial has attracted over 200 applications

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