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H Osmond and M Allen v HMRC

In H Osmond and M Allen v HMRC [2024] UKFTT 413 (TC) and [2024] UKFTT 414 (TC) (20 May 2024) the FTT granted the applications by KPMG and Stewarts Law for disclosure of the skeleton arguments in another case H Osmond and M Allen v HMRC (O&A appeal) where the appeal had been heard and the decision had already been submitted to the FTT for release to the parties and was likely to be published very shortly. 

KPMG and Stewarts Law (as third party applicants) applied to the FTT for disclosure of the skeleton arguments made in respect of the O&A appeal. KPMG’s application also sought disclosure of any supplemental written submissions made in the O&A appeal. 

At the time of its application KPMG represented three appellants whose appeals had been stayed behind the O&A appeal so it sought disclosure for the purpose of giving them advice. 


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