- Court of Appeal upholds UT’s ‘trading’ decision as FTT’s error of law was immaterial (Degorce v HMRC)
- Original news
- What are the practical implications of this case?
- What was this case about?
- What were the main legal arguments arising?
- What did the Court of Appeal decide?
- Case details
Tax analysis: the Court of Appeal held the Upper Tribunal (UT) did not make a material error of law when considering an appeal from the First-tier Tax Tribunal (FTT). While the Court of Appeal noted the FTT’s decision (that the taxpayer was not trading) contained an error, that error was immaterial so the UT had been entitled to dismiss the taxpayer’s appeal.
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