Gideon Sanitt and Sophie Rhind (Macfarlanes) review the decision in Cooke and its relevance for taxpayers of the FTT’s ability to consider rectification and rescission arguments.
It is well known that the First-tier Tribunal (FTT) has no inherent jurisdiction: it is a creature of statute formed pursuant to s 3 of the Tribunals Court and Enforcement Act 2007. As a result the question of whether it has jurisdiction over a matter is one of statutory construction: is it a matter in respect of which statue has provided a right of appeal to the FTT? In principle therefore determining if the FTT has jurisdiction may not seem like a difficult issue but it continues to be the source of much dispute and the case law remains unclear in places.
For example an area which has inspired a lot of debate is the extent...
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Gideon Sanitt and Sophie Rhind (Macfarlanes) review the decision in Cooke and its relevance for taxpayers of the FTT’s ability to consider rectification and rescission arguments.
It is well known that the First-tier Tribunal (FTT) has no inherent jurisdiction: it is a creature of statute formed pursuant to s 3 of the Tribunals Court and Enforcement Act 2007. As a result the question of whether it has jurisdiction over a matter is one of statutory construction: is it a matter in respect of which statue has provided a right of appeal to the FTT? In principle therefore determining if the FTT has jurisdiction may not seem like a difficult issue but it continues to be the source of much dispute and the case law remains unclear in places.
For example an area which has inspired a lot of debate is the extent...
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:
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