TC09548 - [2025] UKFTT 00700 (TC)

Fecha: 09-Jun-2025

The PTA application in relation to the First Decision

The PTA application in relation to the First Decision

30.

Having received the PTA Application, I first considered in accordance with Rule 40 of the Tribunal Rules whether to review the First Decision, but decided not to undertake a review as I was not satisfied that it contained an error of law.

31.

I then considered the first part of the PTA Application, made under Rule 39 of the Tribunal Rules. It is only possible to appeal to the Upper Tribunal if:

(1)

there is an error of law in the Decision; and

(2)

one or more grounds of appeal give an applicant a reasonable prospect of succeeding before the Upper Tribunal.

32.

For the reasons set out below, I find that there is no error of law in the First 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