Arunvill Global Equity Trading Ltd  TC 06544
UKFTT 0378 (TC)
Judge Barbara Mosedale
Decision released 20 June 2018
Procedure – Whether there should be a preliminary issue to determine validity of discovery assessment – Not in this appeal – Whether two appeals by same taxpayer arising out of same transaction but involving largely discrete issues should be joined – Yes in these appeals.
The First-Tier Tribunal (FTT) found with two notices of appeal that there should not be a decision on the preliminary issue with a series of planning transactions and there should be a joined hearing.