Degorce v Revenue & Customs Commissioner (2016)


The First-tier Tribunal declined to stay a taxpayer's appeal against an amendment to his 2007/2008 tax return pending the outcome of an appeal to the Court of Appeal in respect of his 2006/2007 return. Although the transactions in both appeals were structurally the same, the issue, whether the taxpayer was carrying on a trade, was essentially one of fact. Therefore, what the Court of Appeal said about the 2006/2007 appeal would not be of sufficient material assistance to justify a stay of the 2007/2008 appeal.

Application refused