1. General news
1.1. Copies of legislation in Tribunal and Court hearings
The Judge in the case of Agar Ltd (TC01625) has issued a clear
reminder to all participants in hearings that any legislation
produced in evidence should be the version in date at the relevant
time.
"14. As would be expected, HMRC
brought copies of the relevant legislation with them to the hearing
of the appeal (which was listed as a basic case, so proceeding
straight to a hearing without any prior exchange of evidence or any
statement of case from HMRC).
15. Unfortunately, however, it transpires that
the legislation which they brought with them was not the up to date
version. The provisions of schedule 56 were significantly amended
by schedule 11 to the Finance (No 3) Act 2010 and the Finance (No
3) Act 2010, Schedule 11 (Appointed Day) Order 2011 (SI 2011/132)
with effect from 25 January 2011 (which, it will be noticed, was
part of the way through the tax year which is the subject
