In Gui Hui Dong v National Crime Agency (TC03502 – 23 April 2014) the FTT held that it had authority to grant leave to appeal a decision on postponement of tax.
Applying EN (Serbia) [2009] EWCA Civ 630 the tribunal firstly considered that the FTT would be wrong to apply unlawful secondary legislation. The FTT must therefore have jurisdiction to take into account the lawfulness of secondary legislation when exercising its discretion to grant permission to appeal to the UT. This was the case regardless of the fact that the FTT was a first instance tribunal.
The tribunal also noted that it was not necessary to adjourn the case pending a decision by the administrative court. An appeal from the FTT would go to the UT and a High Court judge could be allocated to hear it. Furthermore the FTT was experienced in determining the vires of...
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