Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.
In this quarterly review we consider: HMRC’s increasing propensity to seek to strike out the taxpayer’s case; recent developments in relation to IR35; the timing of tribunal decisions; and the potential implications of the Inverclyde decision.
Strike out
There is anecdotal evidence to suggest that HMRC is increasingly making applications to the tribunal to have the taxpayer’s appeal struck out.
Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 provides that the tribunal may strike out the whole or a part of the proceedings if ‘the Tribunal considers there is no reasonable prospect of the appellant’s case or part of it succeeding’.
The power afforded by rule 8(3)(c) is discretionary and is intended to be exercised in circumstances where...
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Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.
In this quarterly review we consider: HMRC’s increasing propensity to seek to strike out the taxpayer’s case; recent developments in relation to IR35; the timing of tribunal decisions; and the potential implications of the Inverclyde decision.
Strike out
There is anecdotal evidence to suggest that HMRC is increasingly making applications to the tribunal to have the taxpayer’s appeal struck out.
Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 provides that the tribunal may strike out the whole or a part of the proceedings if ‘the Tribunal considers there is no reasonable prospect of the appellant’s case or part of it succeeding’.
The power afforded by rule 8(3)(c) is discretionary and is intended to be exercised in circumstances where...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
