The taxpayer appeal was dismissed by the Upper Tribunal in a case which considered whether Scots law was a matter of judicial knowledge (Spring Capital Ltd v HMRC [2023] UKUT 91 (TCC)).
The Upper Tribunal observations included the following:
“In our opinion, the First-tier Tribunal and Upper Tribunal have judicial knowledge of the law of England and Wales, Scotland and Northern Ireland. That can be seen from the decision of the Inner House in Murray, which was not challenged or criticised on that point in the subsequent appeal to the Supreme Court (2018 SC (UKSC) 15). We consider that we are bound by that Inner House authority, and in any event, even if we are not bound by it, that it is correct in law and should be followed.”
And then:
“As the [Tribunals Courts and Enforcement Act] 2007 Act is clear in its terms, we take the view that the previous case law referred to in argument by the Taxpayer relating to the different court systems within the UK and to the Special Commissioners does not apply to the tribunal system established under that Act.”
https://www.bailii.org/uk/cases/UKUT/TCC/2023/91.html
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
