Market leading insight for tax experts
View online issue

Other cases that caught our eye: 30 September 2022

Application to set aside FTT decision

In Beadnall Copley Ltd v HMRC [2022] UKFTT 324 (TC) (5 September 2022) the FTT refused the taxpayer’s application to set aside the FTT’s decision in the substantive hearing on the basis that an argument of the appellant had not been addressed by the tribunal. The FTT held that such an allegation if true was not a procedural irregularity within rule 38 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 but would be an error in law for which the remedy was to seek leave to appeal. Read the decision.


In D Kiernander v HMRC [2022] UKFTT 337 (TC) (20 September 2022) the FTT refused permission for the taxpayer to make a late appeal. A generic coronavirus (Covid-19) pandemic excuse is not a good reason for a serious and significant delay. In this case there was ‘an...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top