{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/zh-hans\/","author_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","author_url":"https:\/\/kohenavocats.com\/zh-hans\/","title":"The Commissioners for HMRC v Shaun Harte","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"kwm83Hrhad\"><a href=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/the-commissioners-for-hmrc-v-shaun-harte\/\">The Commissioners for HMRC v Shaun Harte<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/the-commissioners-for-hmrc-v-shaun-harte\/embed\/#?secret=kwm83Hrhad\" width=\"600\" height=\"338\" title=\"\u300a The Commissioners for HMRC v Shaun Harte \u300b\u2014Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"kwm83Hrhad\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Introduction 1. This is HMRC\u2019s appeal, brought with permission of the First-tier Tribunal (Tax Chamber) (\"the FTT\"), against the decision Harte v HMRC [2024] UKFTT 00493 (TC) released on 30 May 2024 (\"the FTT Decision\"). Except where the context requires otherwise, in this decision references to paragraph numbers are to paragraphs in the FTT Decision. The appeal concerns discovery assessments..."}