This appeal concerned an application for a previously unpublished “interlocutory decision” to be published (Lillicrap v HMRC  UKFTT 72 (TC)). An interlocutory decision is broadly one that does not conclude the proceedings but that deals with an important point of principle that is determined before the main appeal.
The practice of the FTT in relation to such decisions is to publish them only where they involve more than routine matters such as adjournments or extensions.
The FTT in this case, having previously decided not to publish the earlier decision, ruled that it was now of sufficient interest to the wider public, and it therefore made it public.
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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.