Tribunal refuses to hear preliminary issue in bank payroll tax case – OUT-LAW.com

‘A procedural point on whether HM Revenue & Customs (HMRC) had validly given notices of enquiry within the requisite time limits should not be heard separately as a preliminary issue, the First-tier Tax Tribunal (FTT) has decided in a case concerning bank payroll tax (BPT).’

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OUT-LAW.com, 7th December 2018

Source: www.out-law.com