TC09593 - [2025] UKFTT 00892 (TC)

Given the basis on which the appeal was brought, it is perhaps ironic that the Notice of Appeal itself names the wrong entity as the appellant: "Coronation Film Partners Ltd" (as opposed to LLP).

Coronation Film Partners Ltd is not the same as Coronation Film Partners LLP; and could not be, because a Limited Company is not a Limited Liability Partnership.

On one view, the absence of a competent appellant means that there was never any justiciable appeal; which would simply mean that the appeal would be struck out.

However, it seems to us that would be too astringent an approach to take in the circumstances of this appeal, especially given that it reached a hearing. As the Tribunal's Registrar identified in correspondence in October 2023, the better approach is, of the Tribunal's own initiative, and pursuant to Rule 9, to substitute the name of the Partnership; which is what we do.