Oliver Marre (5 Stone Buildings) considers two ways in which decisions of the FTT can influence the results of later cases.
Often advisers will encounter a case which is similar to another already decided by the courts.
Most people know that when the existing decision emanates from the Supreme Court or the Court of Appeal the judgment will represent binding precedent and the only way to escape from it without going all the way up the court system is to find sufficient points of difference that it can be distinguished. The same generally applies to Upper Tribunal (UT) decisions albeit the UT can be persuaded to depart from its previous decisions if it can be sure they are wrong. But what about the First-tier Tribunal (FTT)?
The FTT is a creature of statute. It was summoned into being by s 3 of...
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Oliver Marre (5 Stone Buildings) considers two ways in which decisions of the FTT can influence the results of later cases.
Often advisers will encounter a case which is similar to another already decided by the courts.
Most people know that when the existing decision emanates from the Supreme Court or the Court of Appeal the judgment will represent binding precedent and the only way to escape from it without going all the way up the court system is to find sufficient points of difference that it can be distinguished. The same generally applies to Upper Tribunal (UT) decisions albeit the UT can be persuaded to depart from its previous decisions if it can be sure they are wrong. But what about the First-tier Tribunal (FTT)?
The FTT is a creature of statute. It was summoned into being by s 3 of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
