Hargreaves v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2014] UKUT 395 (TCC) |
| Date | 2014 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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22 cases
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Hargreaves v Revenue and Customs Commissioners
...Management Act 1970 (‘TMA 1970’), s. 29. The Court of Appeal upheld the Upper Tribunal (UT) decision, in Hargreaves v R & C Commrs TAX[2014] BTC 526, that a taxpayer had no right to a separate preliminary hearing to determine whether HMRC had validly made a discovery assessment under the Ta......
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Norman
...Ltd TAX[2008] BTC 502 per Henderson J at [48]) and that there have been a number of cases (the latest being Hargreaves v R & C Commrs TAX[2014] BTC 526) where it has been argued that s 29 should be taken as a preliminary issue.[47] We do not think it makes any real difference which way roun......
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Hargreaves
...from the judgment of Nugee J on appeal by Mr Hargreaves to the Upper Tribunal in the interlocutory stages of this case (reported at [2014] BTC 526 at [45]),: The phrase “evidential burden” is a familiar one and as it was put by Mustill LJ in the same case on appeal [Brady (HMIT) v Group Lot......
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Wrottesley v Revenue and Customs Commissioners
...case management decisions, including Goldman Sachs International v R & C Commrs TAX[2010] BTC 1,501 and Hargreaves v R & C Commrs TAX[2014] BTC 526 (currently under appeal). In Goldman Sachs Norris J commented that the Upper Tribunal should exercise extreme caution in entertaining appeals o......
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