The Supreme Court decision in the civil case of Jones will herald a relaxation of the limitation on appeals to questions of law, and has already been wielded in recent tax cases, write Jolyon Maugham and Ryan Hawthorne
As every tax litigator knows an appeal from the First-tier Tribunal (Tax Chamber) lies only on a question of law. He or she would have in mind section 11 of the Tribunal Courts and Enforcement Act 2007 (TCEA) which states exactly that.
When the TCEA came into force it restated more or less the familiar language of the predecessor enactments which had provided for appeals from the predecessor tribunals (in particular the VAT Tribunal Special Commissioners and General Commissioners) also on questions of law. And so no one...
