Altrad Services Limited & Anor v The Commissioners for HMRC

Altrad Services Limited & Anor v The Commissioners for HMRC

Ground 2 is a new ground of appeal not previously articulated before the FTT or UT. However, permission is granted for HMRC to argue Ground 2 before the Court of Appeal, on the condition that the Court will assume in the Taxpayers' favour that their subjective intention in paying the Option Price was to reacquire the assets for use in their businesses, thereby mitigating any prejudice.

Parties
Appellant/respondent: Altrad Services Limited (Formerly Cape Industrial Services Limited); Appellant/respondent: Robert Wiseman and Sons Limited; Appellant/respondent: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 September 2024
Procedural Posture
Civil Appeal (tax) / Application for Permission to Appeal (ground 2) to Court of Appeal From Upper Tribunal
Outcome
Permission to appeal on Ground 2 granted (with conditions)
Legal Topics
Capital Allowances, Tax Avoidance, Appeals Procedure, New Grounds on Appeal
Tax Law Capital Allowances Tax Avoidance Appeals Procedure New Grounds on Appeal

Case Brief

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Parties

Altrad Services Limited (Formerly Cape Industrial Services Limited)

Appellant/respondent

Robert Wiseman and Sons Limited

Appellant/respondent

The Commissioners for His Majesty’s Revenue and Customs

Appellant/respondent

Procedural Posture

Civil Appeal (tax) / Application for Permission to Appeal (ground 2) to Court of Appeal From Upper Tribunal

Legal Issues

  1. 1 Whether HMRC should be granted permission to argue Ground 2 (section 11(4)(a) CAA 2001) as a new ground of appeal before the Court of Appeal
  2. 2 Whether Ground 2 was a new point or was live before the tribunals below
  3. 3 Whether allowing Ground 2 would prejudice the Taxpayers

Ratio Decidendi

Ground 2 is a new ground of appeal not previously articulated before the FTT or UT. However, permission is granted for HMRC to argue Ground 2 before the Court of Appeal, on the condition that the Court will assume in the Taxpayers' favour that their subjective intention in paying the Option Price was to reacquire the assets for use in their businesses, thereby mitigating any prejudice.

Court Disposition

Permission to appeal on Ground 2 granted (with conditions)

Orders

  • HMRC granted permission to argue Ground 2 before the Court of Appeal, on condition that the Court will assume the Taxpayers’ subjective intention in paying the Option Price was to reacquire the assets for use in their businesses.
  • Matter reserved to Lord Justice Newey and Lady Justice Whipple, with time estimate for the appeal increased from 1.5 to 2 days.