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Upper Tribunal’s jurisdiction on appeal
Upper Tribunal’s jurisdiction on appeal
An appeal to the Upper Tribunal from a decision of the First-tier Tribunal can only be made on a point of law (s11 of the Tribunals, Courts and Enforcement Act 2007). It is therefore the practice of the Upper Tribunal in this Chamber only to grant permission to appeal where the grounds of appeal disclose an arguable error of law on the part of the FTT.
- Heading
- Background
- Upper Tribunal’s jurisdiction on appeal
- Grounds of appeal and Decision
- Ground 1 – Error in recourse to burden of proof and Ground 2 - Error in considering that the appellant had to show there was an enforceable contract for the business transfer prior to 3 December 2014
- Ground 3 – Error in holding that relevant contract under s28 TCGA had to be unconditional or legally enforceable
- Ground 4 – The FTT failed to focus on the conduct from which the necessary contract had to be implied instead focussing on whether the conduct justified the implication of a term of sufficient certain
- Ground 5 – FTT wrong to apply legal principles as to whether there was a valid contract
- Ground 6 - No evidence for conclusion certain matters were preparatory steps and inconsistency with other findings
- Ground 7 - FTT’s decision to dismiss appeal was perverse in absence of positive case by HMRC and lack of evidence for the dates relied on in HMRC’s decision
- Conclusions