Taxpayers with ‘similar’ disputes commonly have a choice between: staying their particular dispute pending the outcome of other taxpayers’ cases; formally joining themselves to a ‘lead’ case under rule 18 of the First-tier Tribunal rules; or independently pursuing their claim. Two recent developments have a bearing on making that decision. First, the recent FTT decision in 288 Group Ltd & Ors v HMRC is a helpful reminder of the possible benefits of taking the rule 18 route. Second, the introduction of new powers requiring upfront tax payments for ‘defeated’ avoidance schemes may mean that the ‘sitting on the sidelines’ option is less attractive in the future
