In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
In the recent case of General Healthcare Group Ltd v HMRC [2014] UKFTT 353 (TC) the First-tier Tribunal (FTT) considered the application of rule 18 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/273 (‘the tribunal rules’) to related cases where the lead case has chosen not to appeal the decision of the FTT.
Most tax appeals will concern a taxpayer’s own affairs and he will progress his appeal before...
