Degorce v Revenue & Customs Commissioner (2016)
The First-tier Tribunal declined to stay a taxpayer's appeal against an amendment to his 2007/2008 tax return pending the outcome of an appeal to the Court of Appeal in respect of his 2006/2007 return. Although the transactions in both appeals were structurally the same, the issue, whether the taxpayer was carrying on a trade, was essentially one of fact. Therefore, what the Court of Appeal said about the 2006/2007 appeal would not be of sufficient material assistance to justify a stay of the 2007/2008 appeal.
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17 Jun 2016
Judge John Brooks
Michael Gibbon QC