#19 Tinkler, Tailors law on estoppel by convention

18/11/2021 36 min Temporada 2 Episodio 8

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Episode Synopsis

At the risk of interrupting the Eternal Bliss buzz from the English Court of Appeal today (more on that next episode), we are very pleased to share our latest CxC, featuring special guest, Aiden Lerc. Aiden is one of our star associates, based in London. Aiden is completing a PhD at University of Oxford on a Clarendon Scholarship, and working part time with Floyd Zadkovich. Aiden and Luke are both proud alumni of University of Wollongong. Now, who doesn't like a technicality?! Isn't that what all lawyers for look? And especially in tax cases... Well we've got a beauty for you today - a recent UK Supreme Court case: Tinkler v HMRC [2021] UKSC 39.The legal principles centre around estoppel by convention. That is should a party be prevented from arguing a point due to how they have acted. Factually, the alleged 'technicality' involves proper service of the HMRC's trigger for a tax enquiry and conduct in response.Thanks for listening! Share the podcast with those who you think would be interested and follow to be notified of all new episodes.

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