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Conclusions
Ground 5: no reasonable tribunal could have made the decision (Edwards v Bairstow)
Finally, HMRC make an Edwards v Bairstow challenge that, looking at the Decision in the round, no reasonable tribunal could have reached the view that the FTT did in the light of the primary facts found.
We do not consider that the FTT fell into error in making the evaluative findings that it did. The conclusions reached are well within the range of views that a reasonable tribunal could come to.
Accordingly, we dismiss Ground 5 of HMRC’s appeal.
Disposition
For the reasons given above, the appeal is dismissed.
MR JUSTICE RICHARDS
JUDGE ANDREW SCOTT
RELEASE DATE: 31st May 2024
- Heading
- Introduction
- The relevant provisions of the UK-Ireland treaty
- The FTT’s findings of primary fact
- The FTT’s factual findings as to the knowledge of BLM and SICL
- The FTT’s conclusions
- The Grounds of Appeal and Respondent’s Notice
- Ground 1: meaning of Article 12(5) of UK-Ireland treaty
- The Respondent’s Notice
- HMRC’s Ground 1
- Grounds 2 to 4: introduction
- Ground 2: the FTT overlooked the UK WHT arbitrage
- Ground 3: specific errors of law in determining BLM’s purpose
- Ground 4: specific errors of law in determining SICL’s purpose
- Conclusions