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Beadnall Copley Ltd (TC8585)
Counsel for the taxpayer said there was a procedural irregularity in the substantive hearing before the First-tier Tribunal (TC8508). In essence, the tribunal had not considered the taxpayer’s argument that an interest in goodwill was an asset and fell within CTA 2009, Pt 8. He said the decision should be set aside.
The First-tier Tribunal 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.
The taxpayer’s application to have the decision set aside was refused.
