McCabe v Revenue & Customs (PROCEDURE - HMRC’s application to withdraw Statement of Agreed Issues) [2020] UKFTT 428 (TC) (28 October 2020)

McCabe v Revenue & Customs (PROCEDURE - HMRC’s application to withdraw Statement of Agreed Issues) [2020] UKFTT 428 (TC) (28 October 2020)

HMRC is permitted to withdraw the ASOI as parties may change legal arguments provided fairness is maintained; the Appellant's applications for binding HMRC to the ASOI, for further and better particulars, and for disclosure are refused as the Statement of Case provides sufficient notice and there is no procedural unfairness.

Citation
[2020] UKFTT 428
Parties
Appellant: Kevin McCabe; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 October 2020
Procedural Posture
Tax Appeal / Interlocutory Decision on Procedural Applications
Outcome
HMRC's application to withdraw the ASOI allowed; Appellant's applications refused.
Legal Topics
Withdrawal of Statement of Agreed Issues, Directions for Further and Better Particulars, Case Management, Disclosure, Amendment of Directions
Tax Law Civil Procedure Withdrawal of Statement of Agreed Issues Directions for Further and Better Particulars Case Management Disclosure Amendment of Directions

Case Brief

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Parties

Kevin McCabe

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Interlocutory Decision on Procedural Applications

Legal Issues

  1. 1 Whether HMRC can withdraw the Statement of Agreed Issues (ASOI)
  2. 2 Whether HMRC should be bound by the ASOI
  3. 3 Whether HMRC must provide further and better particulars of their legal case

Ratio Decidendi

HMRC is permitted to withdraw the ASOI as parties may change legal arguments provided fairness is maintained; the Appellant's applications for binding HMRC to the ASOI, for further and better particulars, and for disclosure are refused as the Statement of Case provides sufficient notice and there is no procedural unfairness.

Court Disposition

HMRC's application to withdraw the ASOI allowed; Appellant's applications refused.

Orders

  • By 28 days from the date of the decision, the Appellant must inform the Tribunal and HMRC whether he accepts the revised SOI.
  • If the Appellant does not accept the SOI, directions are amended to remove all references to an ASOI.