Contact
I will not be responding to any further correspondence in relation to my Assessment Notices or my Revised Assessment Notice other than in the course of the proceedings before the Upper Tribunal.
In accordance with the Upper Tribunal rules I have now filed my Statement of Case with the Upper Tribunal. I am sending a copy of my Statement of Case by post to everyone who has made a reference (i.e. the applicants).
The Upper Tribunal has directed that an applicant may (if so advised) send or deliver a written reply to the Upper Tribunal so that it is received by the Upper Tribunal within 28 days of 6 June (the date on which I filed my Statement of Case with the Upper Tribunal). The Upper Tribunal rules provide that a reply must:
(a) state the grounds on which the applicant relies in the reference;
(b) identify all matters contained in the Statement of Case which are disputed by the applicant; and
(c) state the applicant's reasons for disputing them.
The London address of the Upper Tribunal is:
The Upper Tribunal
Tax and Chancery Chamber
45 Bedford Square
WC1B 3DN
The telephone numbers of the Upper Tribunal are: +44 (0)20 7612 9646 and +44 (0)20 7612 9647
If you do file a reply with the Upper Tribunal, please send a copy to me at PricewaterhouseCoopers LLP, 7 More London Riverside, London, SE1 2RT.