![TC09548 - [2025] UKFTT 00700 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Ground 5: case management of the appeal
Ground 5: case management of the appeal
The fifth ground is that I failed to take into account that the details of the Appellant’s case are “foundational to the proper case management of the appeal” and the failure to provide those details meant that the issues in the appeal are entirely undefined”.
Those observations would be correct in the normal case, where HMRC have issued a reasoned decision. But that is not what happened here. The case management challenges of this appeal have not been caused by the Appellant, but by HMRC’s failure to explain the legal and factual basis for their decisions that the Appellant is liable to tax of some £96m. Again, there is no error of law.
- Heading
- Introduction
- Publication of this decision
- The Salaried Member Rules
- The Compliance Check
- The Determinations
- The Appeal
- The F&B Application
- The First Decision
- The case law
- Schedule 36
- Duty to give reasons and Reg 80
- The Tribunal Rules
- Overall conclusion
- The PTA application in relation to the First Decision
- The case law
- The Grounds of the PTA Application
- Ground 1: Rule 20
- Ground 2: duty to give reasons
- Ground 3: burden of proof
- Ground 4: positive case
- Ground 5: case management of the appeal
- Ground 6: 4Site
- Ground 7
- Overall conclusion on the PTA Application relating to the First Decision
- The Statement of case
- The SoC Application
- The law
- Failure to provide full information?
- Failure to provide “any evidence of what the SMR position is”
- Acceptance in correspondence that the SMR had been incorrectly applied?
- Reliance on the fraud?
- Out of time Determinations
- Overall conclusion
- Directions
- PTA Application in relation to the Second Decision
- A bare assertion?
- The TMA
- The case law
- Duty to give reasons
- Discerning the Appellant’s case?
- The Directions
- Barring Order
- Other submissions
- Other
- Next steps