Dilpreet Dhanoa appeared successfully for HMRC in the Upper Tribunal case of McEnroe & Newman v HMRC. The case concerned the sale of shares and the interpretation of the sale and purchase agreement. The principal question before the UT was whether the FTT had erred in law in not considering the working capital adjustment provisions of the SPA. In addition, the case considered the admission of late new evidence at the UT stage, and the factors to be considered when challenging a decision of the FTT. A full copy of the decision can be found here.
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