Undoubtedly the biggest and best tax set in London.

Legal 500, 2018

29 June 2021

Sehgal v HMRC; (UT)

In R (on the applications of Mukesh Sehgal and Promila Sehgal) v HMRC, the Upper Tribunal dismissed a claim for judicial review brought on the basis of an alleged agreement reached at an alternative dispute resolution meeting. The case is unusual as it is one of the few judicial review cases heard by the UT, especially where the substantive appeal has not been joined to the judicial review, and also because the UT heard evidence from witnesses for both sides.

Sadiya Choudhury acted for HMRC.

The decision can be found here.