UT/2023/000018 - [2024] UKUT 00165 (TCC)

As we have explained, BBL objects to HMRC being permitted to argue in this appeal that one of the errors made by the FTT was that it failed to take into account whether certain matters relevant to the Third RMC Stage were known or reasonably available to the BBC and/or ITV. That forms part of HMRC’s argument under Ground 1(b) and Ground 2(a). In our view, one important matter relevant to the evaluation of whether HMRC should be permitted to run that argument is our decision as to whether, without taking that argument into account, the FTT made a material error of law such that its decision must in any event be set aside. If the FTT’s decision must be remade or remitted in any event, then that would be a relevant factor in the balancing exercise as to the admissibility of the argument.

Therefore, we have approached the appeal by first considering HMRC’s grounds of appeal on the assumption that their argument as to knowledge is not admitted.