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Mr Cockshutt, that's exactly what the tax tribunal is there to do - determine how much the taxpayer is liable to pay as a matter of law, not whether either the taxpayer or HMRC have the better argument. Hence if either party is shut out from running its arguments, the tribunal is left to work out the correct position on its own.

More satellite litigation in the hope of a knockout? More appeals? Isn't that exactly what the strict application of Mitchell has led to?