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Overall conclusion on the PTA Application relating to the First Decision
Overall conclusion on the PTA Application relating to the First Decision
For the reasons set out above, I made no error of law in refusing the F&B Application and none of the grounds of appeal give HMRC a reasonable prospect of success. Permission to appeal against the First Decision is therefore refused.
- 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