Kingston Maurward College v The Commissioners for HM Revenue and Customs [2023] UKUT 00069 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Swami Raghavan,Judge Guy Brannan
Subject Matter17 March 2023
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date21 March 2023
Neutral Citation: [2023] UKUT 00069 (TCC) Case Number: UT/2021/000171
UPPER TRIBUNAL
(Tax and Chancery Chamber) Rolls Building, London
PROCEDURE Whether HMRC’s case on issue before FTT inadequately pleaded leading to
procedural error on part of FTT in dismissing appeal no whether FTT wrong to proceed
with determining appeal in full rather than determine issues only in principle as appellant
requested post-hearing no - appeal dismissed
Heard on: 25 January 2023
Judgment date: 17 March 2023
Before
JUDGE SWAMI RAGHAVAN
JUDGE GUY BRANNAN
Between
KINGSTON MAURWARD COLLEGE Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Michael Firth, Counsel, instructed by VATangles Consultancy
For the Respondents: Peter Mantle, Counsel, instructed by the General Counsel and Solicitor
to His Majesty’s Revenue and Customs

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