Peter Halford (PwC Legal) explains why an onward appeal in the case of Fisher is almost inevitable
The recent First-tier Tribunal decision in Fisher v HMRC [2014] UKFTT 804 (TC) is notable for more than the obvious reason (i.e. running to 1045 paragraphs and 172 pages it must set some sort of record!). More importantly as far as the author is aware it is the first case where a direct taxation measure which was explicitly recognised as (so far as relevant) operating in a ‘non-discriminatory’ manner as between an EU cross-border situation and the comparable domestic situation has been held to contravene one of the EU fundamental freedoms. To that extent it will be interesting to see as the case proceeds on appeal whether this important...
