Hannah v Revenue and Customs (Case management - applications by the parties - whether Appellant had permission to include two new grounds - scope of Tribunal's jurisdiction under TMA s.50 - whether the transfer of assets abroad legislation breached Art 56 TFEU - whether evidence on Guernsey law should be directed) [2024] UKFTT 1116 (TC) (12 December 2024)

Parties

Procedural Posture

Tax Appeal (first Tier Tribunal) / Interlocutory Decision on Case Management Applications

Legal Issues

1. 1 Whether the Appellant should have permission to amend grounds of appeal to include new grounds (permanent establishment and EU law)
2. 2 Scope of Tribunal's jurisdiction under TMA s 50
3. 3 Whether the transfer of assets abroad legislation breaches Art 63 TFEU

Ratio Decidendi

Permission to amend the grounds of appeal to include the permanent establishment ground was refused because it lacked sufficient conviction, was not supported by evidence, and would unfairly expand the proceedings. Permission to include the EU law ground was granted as it was properly particularised, had a degree of conviction, and did not unduly expand the scope of the appeal. Directions were given for the Appellant to file a consolidated statement of grounds, for HMRC to file a revised statement of case, and for expert valuation evidence. No expert evidence on Guernsey law was permitted as unnecessary. The time limit for permission to appeal was shortened to 28 days.

Court Disposition

Appellant's application to amend grounds of appeal to include the permanent establishment ground refused; application to include the EU law ground granted; directions issued for further case management.

Orders

• Appellant to file a consolidated statement of grounds of appeal, including expanded reasons for exemption conditions and penalty grounds.
• HMRC to file and serve a single revised statement of case in response.