![UT/2023/000068 - [2024] UKUT 00262 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
grounds of appeal
grounds of appeal
The FTT refused HMRC’s application for permission to appeal, but the Upper Tribunal (Judge Jones) granted permission, on the following two grounds:
Ground 1: The FTT erred in its construction of the hypothetical contract concerning Sky’s right of first call over Mr Barnes and purported variations to the contract.
Ground 2: The FTT erred in its interpretation and/or application of the third stage of the RMC test, including by taking into account irrelevant factors and failing to take into account relevant factors.
- Heading
- Introduction
- THE LEGISLATION AND THE ISSUE BEFORE THE FTT
- THE APPROACH TO DETERMINING WHETHER THE INTERMEDIARIES LEGISLATION APPLIES
- background facts
- the ftt’s decision
- grounds of appeal
- ground 1: right of first call
- Basis of appeal
- Significance of issue
- Arguments of the parties
- Discussion
- ground 2: the third rmc stage
- HMRC’s appeal
- Arguments of the parties
- Nature of HMRC’s challenge
- FTT’s self-direction
- Discussion: the factors identified as relevant by the FTT
- Factors (1) and (2)
- Factor (3)
- Factors (4), (5) and (9)
- Factor (6)
- Factor (7)
- Factor (8)
- Factor (10)
- Factor (11)
- Factor (12)
- Conclusions