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C Hoyle and others v HMRC

C Hoyle and others v HMRC [2021] UKUT 104 (TCC) (26 April 2021) the Upper Tribunal (UT) held that the FTT was correct to dismiss the taxpayers’ application for a preliminary hearing as the issue linked to the taxpayer carrying on a trade was not a ‘succinct knockout point’ because it was not divorced from the evidence and submissions that were relevant to the rest of the case (concerning the taxpayers’ exit from a film partnership scheme without incurring material tax liabilities).            

This case concerns an application by the appellants for certain issues in their underlying appeals to be dealt with as preliminary issues. The First-tier Tribunal (FTT) had refused the application which was opposed by HMRC and the appellants now appealed to the Upper Tribunal (UT). The underlying appeals which have still to be heard concern arrangements implemented by the appellants...

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