Eynsham Cricket Club v The Commissioners for HM Revenue and Customs: [2019] UKUT 0047 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 18 February 2019.
Read the full decision in .
PROCEDURE – whether parties should be permitted to pursue new arguments on appeal in respect of an issue where HMRC conceded FTT’s conclusions gave rise to an error of law - no - neither party permitted to pursue new arguments - effect of that conclusion on the determination of the relevant ground of appeal in the Upper Tribunal.