New guidance on the publication of Upper Tribunal (Tax and Chancery) decisions has been issued by the President of the Upper Tribunal, Mrs Justice Bacon DBE.
‘One key change is that refusal decisions issued post oral renewal applications for permission to appeal will now be published,’ barrister Ximena Montes Manzano (Temple Tax Chambers) observed. ‘This is partly designed to address the imbalance in access to these refusals between HMRC and private parties.’
New guidance on the publication of Upper Tribunal (Tax and Chancery) decisions has been issued by the President of the Upper Tribunal, Mrs Justice Bacon DBE.
‘One key change is that refusal decisions issued post oral renewal applications for permission to appeal will now be published,’ barrister Ximena Montes Manzano (Temple Tax Chambers) observed. ‘This is partly designed to address the imbalance in access to these refusals between HMRC and private parties.’
