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Application under CPR 52.30 to re-open part of appeal fails in long-running tax scheme litigation (Ingenious Games LLP and others v HMRC)

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Published on: 04 August 2022

Published by a LexisNexis Dispute Resolution expert

Table of contents

What are the practical implications of this case?
What was the background?
What did the court decide?
Case details

Article summary

Dispute Resolution analysis: An application made to re-open grounds of appeal on which permission was refused under CPR 52.30 has failed. There was no significant failure in the reasoning of the judge who refused permission, and it was wrong for the application to be made only after the substantive appeal on other grounds had been determined. Written by Phillip Patterson, barrister, Gatehouse Chambers.

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