[2018]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.


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