Q&As

Is a First-tier Tax Tribunal (FTT) decision binding on HMRC?

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Published on LexisPSL on 25/11/2013

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Is a First-tier Tax Tribunal (FTT) decision binding on HMRC?

Is a First-tier Tax Tribunal (FTT) decision binding on HMRC?

Although a First-tier Tax Tribunal (FTT) decision is binding on the parties to the particular case in respect of which the decision is made, it does not set a precedent for other cases. This means that an FTT decision does not need to be followed by:

  1. the FTT in other cases, or

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