Ryan Hawthorne examines the Court of Appeal decision in Daniel.
In Daniel v HMRC [2012] EWCA Civ 1741 (Daniel) the Court of Appeal considered the order in which concurrent proceedings – a statutory appeal in the First-tier Tribunal (FTT) and a judicial review hearing in the Upper Tribunal (UT) – should be heard. This is a situation that occurs frequently given the reliance by taxpayers on IR20 (now HMRC6) when seeking to demonstrate that they are not resident in the UK for tax purposes. Whilst UT Judge Bishopp and the Court of Appeal in Daniel were reluctant to lay down any hard and fast rules it is possible to identify principles that are likely to inform a tribunal’s decision as to the order of proceedings in future cases. The case also raises issues...
