.png)
.png)
Unpublished Special Commissioners’ decisions must stay under wraps to maintain justice and fairness
KEY POINTS
- Historically HMRC have sought to rely on unpublished Special Commissioners’ decisions.
- Decisions unfavourable to HMRC may be ignored and taxpayers are unaware of these.
- The First-tier Tribunal holds that unpublished decisions must be ignored to ensure a fair trial.
- The tax significance of sources of interest.
- The source of interest must be determined using a multi-factorial approach.
The recent First-tier Tribunal (FTT) judgment in Ardmore Construction Ltd v HMRC TC/2011/07724 concerns two issues one procedural and the other substantive and each in its own way is of great importance to taxpayers.
The procedural issue relates to whether a party in tribunal proceedings can cite an unpublished Special Commissioners’ decision. The FTT held that it cannot.
The substantive issue is the correct test for identifying the location...
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 item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
