David Pickstone and Kelly Stricklin-Coutinho examine the recent decision in Peel Investments, which revisits the principles the tribunal will take into account when deciding whether to stay one case behind another.
A stay in proceedings is often requested by a party to a tax appeal where another case is at a more advanced stage and will deal with one or more of the points which arise in the appeal. Usually the taxpayer will be the one to apply for a stay but it is not unheard of for HMRC to apply for a stay when the taxpayer is keen to proceed.
The tribunal is often amenable to staying claims in...
cc0ce7a7-bfe6-464f-995c-fbec96e89c68.jpg?sfvrsn=85df5409_1)
