The latest VAT issues from first
tier tax tribunal decisions, amended VAT rates and HMRC updates to
relief schemes
‘Issue Estoppel’
Obtaining some degree of closure through a legal process is
an important benefit for litigants. It sometimes happens, however,
that issues that have only recently been decided are reopened for
consideration. In that case one of the parties may say that ‘issue
estoppel’ causes the point to be inadmissible, because constant
re-litigation of the same point is abusive to the system.
In t
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