Degorce v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 429 (TC) (17 June 2016)

Degorce v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 429 (TC) (17 June 2016)

The Tribunal held that although the Court of Appeal's decision in the 2006-07 appeal might assist, it would not provide sufficient material assistance to justify a stay of the 2007-08 appeal. The issues in the present appeal are essentially factual, and timely fact-finding is necessary. The application for a stay was therefore dismissed.

Citation
[2016] UKFTT 429
Parties
Appellant: Patrick Degorce; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
17 June 2016
Procedural Posture
Tax Appeal / Application to Stay Proceedings Pending Outcome of Related Court of Appeal Case
Outcome
Application for stay dismissed
Legal Topics
Stay of Proceedings, Self Assessment Tax Returns, Film Scheme Tax Avoidance, Case Management Powers, Trade Status for Tax Purposes
Tax Law Civil Procedure Stay of Proceedings Self Assessment Tax Returns Film Scheme Tax Avoidance Case Management Powers Trade Status for Tax Purposes

Case Brief

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Parties

Patrick Degorce

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application to Stay Proceedings Pending Outcome of Related Court of Appeal Case

Legal Issues

  1. 1 Whether the 2007-08 appeal should be stayed pending the outcome of the 2006-07 appeal before the Court of Appeal
  2. 2 Whether the Court of Appeal decision would provide 'material assistance' to the Tribunal in determining the 2007-08 appeal

Ratio Decidendi

The Tribunal held that although the Court of Appeal's decision in the 2006-07 appeal might assist, it would not provide sufficient material assistance to justify a stay of the 2007-08 appeal. The issues in the present appeal are essentially factual, and timely fact-finding is necessary. The application for a stay was therefore dismissed.

Court Disposition

Application for stay dismissed

Orders

  • HMRC to send or deliver its Statement of Case to the Tribunal and the appellant within 42 days, after which further directions will be made.