Lead cases: what should happen when the lead case loses and does not appeal?
In General Healthcare v HMRC (TC03488 – 16 April 2014) a case direction specified Nuffield Health [2013] UKFTT 291 as the lead case and scheduled the related cases including this appeal which were stayed in accordance with Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules SI 2009/271 (the ‘FTT rules’) rule 18(2).
The tribunal dismissed Nuffield’s appeal. This left General Healthcare (GH) in a difficult position as it considered the decision to be wrong; however Nuffield was not going to appeal and several factual issues which concerned GH’s case had not been decided in Nuffield.
GH argued that the proper course was not for its case to proceed by way of appeal to the UT – as the UT would have to rely on the facts as found by...
