Publishing UT appeal decisions: Historically decisions by the Upper Tribunal on applications for permission to appeal against decisions of the FTT have not been published. This practice has recently changed following a Practice Note issued by the President of the Tax and Chancery Chamber in July. Under the revised practice decisions refusing permission are published if the decision follows an oral hearing. Wired Orthodontics Ltd and others v HMRC [2024] UKUT 266 (TCC) (29 August) is one of the first such decisions published and will be of interest to anyone involved in making such applications. The refusal of permission by the UT in this case which involves an avoidance scheme using an EBT and gold bullion means that the FTT’s decision dismissing the company’s appeal is now final.
Publishing UT appeal decisions: Historically decisions by the Upper Tribunal on applications for permission to appeal against decisions of the FTT have not been published. This practice has recently changed following a Practice Note issued by the President of the Tax and Chancery Chamber in July. Under the revised practice decisions refusing permission are published if the decision follows an oral hearing. Wired Orthodontics Ltd and others v HMRC [2024] UKUT 266 (TCC) (29 August) is one of the first such decisions published and will be of interest to anyone involved in making such applications. The refusal of permission by the UT in this case which involves an avoidance scheme using an EBT and gold bullion means that the FTT’s decision dismissing the company’s appeal is now final.
