When a winning party requires permission to appeal
In HBOS and Lloyds Banking Group v HMRC [2022] UKUT 139 (TCC) (19 May 2022) the UT dismissed the taxpayer’s application that HMRC (being the party that won before the FTT) should have applied for permission to appeal (PTA) in order to raise two new arguments before the UT in response to the taxpayer’s appeal to the UT.
HMRC was successful at the FTT in relation to an appeal by the taxpayer relating to interest on repayments of VAT. In response to the taxpayer’s appeal against the FTT decision HMRC sought to raise new arguments at the UT. The taxpayer contended that HMRC needed to apply for permission to raise those new arguments at the UT.
The UT decided that HMRC didn’t need to apply for PTA to raise the two new issues because: first HMRC had been ‘entirely successful’...
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When a winning party requires permission to appeal
In HBOS and Lloyds Banking Group v HMRC [2022] UKUT 139 (TCC) (19 May 2022) the UT dismissed the taxpayer’s application that HMRC (being the party that won before the FTT) should have applied for permission to appeal (PTA) in order to raise two new arguments before the UT in response to the taxpayer’s appeal to the UT.
HMRC was successful at the FTT in relation to an appeal by the taxpayer relating to interest on repayments of VAT. In response to the taxpayer’s appeal against the FTT decision HMRC sought to raise new arguments at the UT. The taxpayer contended that HMRC needed to apply for permission to raise those new arguments at the UT.
The UT decided that HMRC didn’t need to apply for PTA to raise the two new issues because: first HMRC had been ‘entirely successful’...
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