[2025] UKUT 00315 (TCC)

There is no need for us to record the Appellant’s submissions on this ground nor make any determination upon it in light of our conclusion on Ground 2 above. It is not necessary to decide whether there was a procedural error in circumstances where we have been able to consider and decide the substantive issue for ourselves following full argument from both sides.

We should only note this. HMRC’s submissions to the FTT recorded in the Decision are more limited than those made before us on the cross-appeal. Nonetheless, it does not seem to be in dispute that HMRC did not make any oral submissions to the FTT on the issue of waiver, whether on an unconditional or conditional basis.

On the cross-appeal HMRC have submitted that there was no waiver at all, but if there had been, it was only on a conditional basis. They have had permission to argue this ground before us and there could be no objection to them doing so. We have dealt with it above.

We now turn to consider the appeal.