In Hilden Park v HMRC [2017] UKFTT 217 (8 March 2017) the FTT found that HMRC had the burden of proof in circumstances where abuse under the Halifax doctrine was alleged.
Arrangements put in place by Hilden Park had been redefined by HMRC under the Halifax doctrine. The FTT had dismissed the taxpayer’s appeal and its decision had been upheld by the UT. The appellant had then sought leave to appeal which had been refused by both the UT and the Court of Appeal.
Ahead of a decision on a ‘second iteration of the arrangements’ the FTT had to decide who bore the burden of proof. The tribunal noted that the burden of proof normally lies on the taxpayer as he has control of the evidence but there are exceptions. For instance HMRC must establish liability to...
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In Hilden Park v HMRC [2017] UKFTT 217 (8 March 2017) the FTT found that HMRC had the burden of proof in circumstances where abuse under the Halifax doctrine was alleged.
Arrangements put in place by Hilden Park had been redefined by HMRC under the Halifax doctrine. The FTT had dismissed the taxpayer’s appeal and its decision had been upheld by the UT. The appellant had then sought leave to appeal which had been refused by both the UT and the Court of Appeal.
Ahead of a decision on a ‘second iteration of the arrangements’ the FTT had to decide who bore the burden of proof. The tribunal noted that the burden of proof normally lies on the taxpayer as he has control of the evidence but there are exceptions. For instance HMRC must establish liability to...
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