The Commissioners for HM Revenue and Customs v Liam Hill: [2018] UKUT 0045 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Scott on 14 February 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 February 2018

• Category: Tax
• Release date: 14 February 2018

Read the full decision in The Commissioners for HM Revenue and Customs v Liam Hill: [2018] UKUT 0045 (TCC).

PROCEDURE – refusal of application by HMRC to strike out appeals against assessments to excise duty and penalty – whether FTT erred in law in refusing application to strike out appeal against duty assessment - appeal allowed - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – whether FTT erred in law in awarding costs against HMRC for acting unreasonably in bringing proceedings – appeal allowed in part – use of striking out in relation to penalty appeals.

Published 14 February 2018