The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).
Until now it has usually been tolerably straightforward to secure permission to appeal to the Court of Appeal in tax cases. A combination of difficult technical legal issues potentially affecting a large number of taxpayers with a significant amount of tax riding on the issue (even if not on the single appeal itself) mean that it is normally possible to argue that the appeal would raise an important point of principle or practice or that there is some other compelling reason for the Court of Appeal to hear it (the former test for permission in second appeals at civil procedure rules (CPR) SI 1998/3132 rule 52.13). An example of ‘some other compelling reason’ would be if there was some procedural irregularity with the...
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The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).
Until now it has usually been tolerably straightforward to secure permission to appeal to the Court of Appeal in tax cases. A combination of difficult technical legal issues potentially affecting a large number of taxpayers with a significant amount of tax riding on the issue (even if not on the single appeal itself) mean that it is normally possible to argue that the appeal would raise an important point of principle or practice or that there is some other compelling reason for the Court of Appeal to hear it (the former test for permission in second appeals at civil procedure rules (CPR) SI 1998/3132 rule 52.13). An example of ‘some other compelling reason’ would be if there was some procedural irregularity with the...
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:
