28 April 2023

Spring Capital Ltd v HMRC

In Spring Capital Ltd v HMRC [2023] UKUT 00091 (TCC), the Upper Tribunal dismissed the taxpayer’s appeal and upheld the First-tier Tribunal’s decision that the First-tier Tribunal and Upper Tribunal have judicial knowledge of the law of England and Wales, Scotland and Northern Ireland. This is in contrast to the position under the General and Special Commissioners before the introduction of the Tribunal, Courts and Enforcement Act 2007.

Sadiya Choudhury, led by Andrew Webster KC, acted for HMRC.

To view a copy of the decision please click here