In the Lion's Den

    February 2013

    PETER VAINES picks his way through the case of  Daniel v HMRC.

    The recent Court of Appeal decision in Daniel v HMRC [2012] EWCA Civ 1741 concerned a case management issue. It is no surprise that articles rarely appear in Taxation on this subject, but this particular case may have a wider interest than usual.

    *This article was first published in Taxation on 21 February 2013