HMRC’s Unusual Appeal Strategy: Skipping Upper Tribunal for Court of Appeal in VAT Dispute

• HMRC wants to appeal to the Court of Appeal instead of the Upper Tribunal
• The case involves the VAT treatment of payments received by Colchester Institute Corporation
• The Upper Tribunal ruled in favor of CIC in a previous decision
• HMRC did not argue the substantive issue before the Upper Tribunal
• The Upper Tribunal dismissed HMRC’s appeal
• HMRC’s strategy of reserving arguments for the Court of Appeal carries risks
• HMRC must submit an application for permission to appeal to the Upper Tribunal
• HMRC risks losing the opportunity to argue its case if permission to appeal is denied

Source: rpclegal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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