Upper Tribunal Tax and Chancery Chamber

UT (Tax & Chancery) UT-2024-000098 - [2025] UKUT 00247 (TCC)

Fecha: 21-May-2025

THE PARTIES’ SUBMISSIONS

THE PARTIES’ SUBMISSIONS

HMRC’s submissions

31.

Ms Inglis made submissions in support of HMRC’s appeal which we have adopted or incorporated within our reasons set out in the Discussion section below. We do not repeat them here.

Heading
INTRODUCTION
THE LAW
HMRC’s guidance on the eligibility requirement
Case law
THE FTT DECISION
THE PARTIES’ SUBMISSIONS
The Respondent’s submissions
Ground 1: The FTT failed to apply the statutory eligibility criteria when evaluating the First and Second Claims and relied instead on a misinterpretation of HMRC’s guidance
Ground 2: In evaluating the First Claim, the FTT applied an “honest belief” test which does apply to nor form part of the relevant legislation
RE-MAKING THE DECISION
Conclusions