#SerleShare – In light of the year extension under the Pilot Scheme, Gareth Tilley discusses a recent decision handed down in HMRC v IGE USA Investments Ltd [2020] EWCH 1716 (Ch) on 31st December 2020. Gareth highlights how the case was held that specific disclosure is available under the disclosure pilot scheme for issues arising on interlocutory application that were not issued within the scope of the pleadings. Unfortunately, it not entirely clear how the decision fits with other authority on how Lists of Issues for Disclosure relate to the statement of the case.

To read Gareth’s full article, please click here.