TC09548 - [2025] UKFTT 00700 (TC)

HMRC’s fourth ground is that I failed to properly to take into account the Appellant’s statement in its Grounds of Appeal that it had appealed on the basis that “the Determinations are incorrect in both fact and law”. HMRC submitted that this statement constituted “a positive case”, and in reliance on Fairford at [48], went on to say that the Appellant therefore had an obligation to “set out that case” and “disclose [its] hand in advance”.

Again, the position in Fairford was very different. In that case, HMRC had provided the appellants with a detailed decision and served witness statements, see [33] and [11] of that judgment. Here it is HMRC which have failed to disclose their hand: the Determinations contained no reasons, and the Appellants have merely guessed at the reasons by considering HMRC’s previous correspondence. There is again no error of law.