A Lillicrap v HMRC and J Messore (third party)

In A Lillicrap v HMRC and J Messore (third party) [2023] UKFTT 72 (TC) (19 January 2023) the FTT granted Mr Messore’s application to publish an interlocutory decision in relation to an appeal by another taxpayer Lillicrap even though that appeal had by then already been withdrawn.

Mr Lillicrap’s appeal had been stayed behind another case Laing O’Rourke Services v HMRC [2021] UKFTT 211 (TC) which also concerned a car allowance. When O’Rourke case was decided in 2021 on application by Mr Lillicrap the FTT decided to lift the stay but the decision to lift the stay was not published. Mr Lillicrap and HMRC managed to settle their dispute before the hearing date and the appeal was withdrawn.

In 2022 Mr Messore (a third party) applied requesting the FTT to publish its 2021 decision to lift the stay in the Lillicrap appeal. Mr Lillicrap...

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