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 application for a stay was dismissed because the Court of Appeal's decision in the 2006-07 appeal, while potentially of assistance, would not provide sufficient material assistance to justify delaying the fact-finding process in the 2007-08 appeal. The Tribunal found that the issues in the 2007-08 appeal are essentially questions of fact, and there is no justification for a stay where facts remain to be determined.

Citation
[2016] UKFTT 429 (TC)
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 Return, Film Scheme Tax Avoidance, Case Management Powers
Tax Law Civil Procedure Stay of Proceedings Self Assessment Tax Return Film Scheme Tax Avoidance Case Management Powers

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 Court of Appeal decision in the 2006-07 appeal involving similar facts and issues
  2. 2 Whether the Court of Appeal decision would provide 'material assistance' to the Tribunal in determining the 2007-08 appeal

Ratio Decidendi

The application for a stay was dismissed because the Court of Appeal's decision in the 2006-07 appeal, while potentially of assistance, would not provide sufficient material assistance to justify delaying the fact-finding process in the 2007-08 appeal. The Tribunal found that the issues in the 2007-08 appeal are essentially questions of fact, and there is no justification for a stay where facts remain to be determined.

Court Disposition

Application for stay dismissed

Orders

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