Application to be joined as a party: The APP Accounting Group Ltd v Uberdev Ltd and another [2024] UKFTT 100 (TC) (25 January) is a case management decision in which the FTT allowed an application for a third party (TAAG) to be added to an appeal as a respondent. The appellants were two personal service companies which HMRC considered to be liable under the managed service companies (MSC) legislation. One of the requirements under that legislation is for there to be an ‘MSC provider’ involved with the MSC. HMRC considered that TAAG was an MSC provider and was involved with the appellants. Under the legislation HMRC could collect tax owed by a managed service company from the MSC provider if it could not collect it from the MSC. The FTT held that TAAG therefore had a significant financial interest in the outcome of the appeal particularly as it...
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