18 January 2023
Isle of Wight NHS Tust & Others -V- HMRC
Zizhen Yang acted as sole counsel for three NHS bodies as lead appellants in successfully resisting HMRC’s strike-out applications.
The Tribunal found that HMRC had made an appealable decision notwithstanding the argument that they could not have done so because the appellants had not made detailed disclosure and HMRC could not know how many more appellants would join in the appeals in the future. The decision confirms that, once HMRC had reached a conclusion on the relevant issue, the corresponding appeal right crystallised and HMRC could not deny taxpayers the right to enforce it.
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