The court may allow fresh evidence on appeal, but where it was admissable at trial it will only be permitted in exceptional circumstances, says Benjamin Newton
David Bird explains the new system of tax appeals, and looks at recent cases on trusts, inheritance tax and capital gains tax and a new disclosure opportunity for offshore accounts
I work in an arena where mistakes are not acceptable. As a professional indemnity lawyer, my day job involves dealing with complaints and claims against fellow professionals who are alleged to have got something wrong. Any proven errors can be punishable by a loss of reputation and money.