An application by HMRC to strike out certain parts of the taxpayer’s appeal has been allowed by the FTT in Trees v HMRC  UKFTT 339 (TC).
The FTT commented:
“It is clear from the foregoing that the two points in the Letter, and all the points in the Schedule, had been fully considered by the FTT as part of its assessment as to whether Mr Trees knew of the fraud.
They are included in Mr Trees’ grounds of appeal to provide support for his case that he did not have that knowledge. Allowing him to make those factual points would thus be another way of relitigating the issue decided by the FTT in CCA 2020, namely whether Mr Trees knew of the connection to fraud. For the same reasons as set out in the previous part of this judgment, that would be an abuse of process.”