Tax—case tracker
Tax—case tracker

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Tax—case tracker
  • Current tax cases
  • Cases potentially subject to an appeal
  • Finalised tax cases

This tax tracker tool displays the current status and most recent developments of tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the Supreme Court and the EU Court of Justice.

The tracker is split into three parts:

  1. current tax cases

  2. cases potentially subject to an appeal, and

  3. finalised tax cases

Current tax cases

Names of partiesCourt and citationSubjectCurrent statusAnalysis
Albert House Property Finance PCC Ltd (in liquidation) and Vale Property Finance PCC Ltd (in liquidation) v HMRCUT/2020/0031 and UT/2020/0032

[2019] UKFTT 732 (TC)
Indirect notification of HMRC’s objection to withdrawal of appealsThe FTT found that it was sufficient for HMRC to give notice to the FTT (and not directly to the appellants) for the purposes of paragraph 37(4) of schedule 10 to the FA 2003. The FTT had passed this notice on to the appellants. This meant that the appeals would be heard even though the appellants had notified HMRC that they did not want to proceed with them.

Taxpayers appealed to the UT. Hearing date: 18 November 2020
Tax weekly highlights—5 December 2019 — Stamp taxes
Allam (Assem) v HMRCUT/2020/0062 and UT/2020/0067
[2020] UKFTT 216 (TC)
The remittance basisFollowing a review of its decision issued in January 2020 (see: Tax weekly highlights—6 February 2020 — Companies and corporation tax), the FTT reissued the decision with an

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