Market leading insight for tax experts
View online issue

Jones: Appealing questions of fact

Speed read

The recent Supreme Court decision in Jones radically redraws the line between the jurisdiction of the First-tier and Upper Tribunals. It gives to the latter an enhanced supervisory role over the decisions of the former. For HMRC and taxpayers, this should promote desirable consistency in decision making. But it will also herald, on the ground and in appropriate cases, a very real relaxation of the limitation on appeals to questions of law.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.