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UT considers when a winning party requires permission to appeal (HBOS and Lloyds Banking Group v HMRC)

Published on: 25 May 2022
Published by: LexisNexis
  • UT considers when a winning party requires permission to appeal (HBOS and Lloyds Banking Group v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In HBOS and Lloyds Banking Group, the Upper Tribunal (UT) dismissed the taxpayer’s application that HMRC (being the party that won before the First-tier Tax Tribunal (FTT)) should have applied for permission to appeal (PTA) in order to raise two new arguments before the UT in response to the taxpayer’s appeal to the UT. or take a trial to read the full analysis.

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