TC09548 - [2025] UKFTT 00700 (TC)

The Appellant’s SoC Application was filed and served on 2 April 2025; the Bundle referred to at §11 above was attached. The essence of the SoC Application was contained in the following passage:

“The Respondents have still failed:

(a)

to particularise the facts upon which they have relied;

(b)

how they contend that each requirement of the SMR legislation applies to the Appellant;

(c)

which partners the legislation is said to apply to, and

(d)

how the amount of the assessment has been calculated.

Further, the Statement of Case also fails to properly set out the basis for their assertions of careless or deliberate behaviour despite the burden of proof resting on them (Burgess v HMRC [2015] UKUT 57).”

The SoC Application continued by saying that unless HMRC provided the basis on which they had arrived at the Determinations, the Appellant would be required to prove its case:

“without knowing the case it has to meet (i.e. there will be litigation by ambush), contrary to the basic requirements of procedural fairness in connection with an assessment which amounts to nearly £100m.”

The Appellant also asked that:

On 17 April 2025, I issued the Second Decision.