Kingston Maurward College v The Commissioners for HM Revenue and Customs [2023] UKUT 00069 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Guy Brannan on 17 March 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 21 March 2023

• Category: Tax
• Release date: 17 March 2023

Read full decision Kingston Maurward College v HMRC final

PROCEDURE – Whether HMRC’s case on issue before FTT inadequately pleaded leading to procedural error on part of FTT in dismissing appeal – no – whether FTT wrong to proceed with determining appeal in full rather than determine issues only in principle as appellant requested post-hearing – no - appeal dismissed

Published 21 March 2023