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Other cases that caught our eye: 3 May 2024

Costs decision reversed: Metropolitan International Schools Ltd v HMRC [2024] UKFTT 320 (TC) (10 April 2024) is a slightly odd decision where a FTT judge reversed her own decision about an award of costs against HMRC. The details are probably of limited interest but the discussion about HMRC duties to a tribunal as opposed to the other party in an appeal (para 25) will be of interest to litigators. Read the decision.

DOTAS notification required: Countrywide Partners Ltd v HMRC [2024] UKFTT 323 (TC) (11 April 2024) is another application by HMRC for an order requiring a company to notify an arrangement under DOTAS. Much of the decision is taken up with details about the company’s post handling arrangements but there is an analysis of whether the arrangement (a disguised remuneration scheme) should have been notified. The FTT was in no doubt that notification was required....

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