“… forms part of chapter 3 of part 2, provides a step-by-step guide to calculating a person’s income tax liability. In Knibbs v Revenue and Customs Commissioners [2019] EWCA Civ 1719, [2019] STC 2262, at paragraph 49, the Court of Appeal adopted the following summary of the process:…”
“…enerally an abuse of process to seek to pursue it in ordinary civil proceedings. As the Court of Appeal explained in Knibbs v Revenue and Customs Commissioners [2019] EWCA Civ 1719, [2020] 1 WLR 731 at paragraph 17:…”