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PTA Application in relation to the Second Decision
PTA Application in relation to the Second Decision
Having received the PTA Application in relation to the Second Decision, I first considered in accordance with Rule 40 of the Tribunal Rules whether to review that Decision, but decided not to undertake a review as I was not satisfied that it contained an error of law. I then considered the PTA Application, made under Rule 39 of the Tribunal Rules.
As noted above, it is only possible to appeal to the Upper Tribunal if:
there is an error of law in the Decision; and
one or more grounds of appeal give an applicant a reasonable prospect of succeeding before the Upper Tribunal.
For the reasons set out below, I find that there is no error of law in the Second Decision and none of the grounds of appeal gives HMRC a reasonable prospect of success.
- 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