The increased importance of the Upper Tribunal

The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance in the light of the Supreme Court decisions in Jones and Pendragon, which suggest that the UT has a more expansive jurisdiction; and the recent procedural changes to the civil procedure rules (CPR), designed to restrict the number of cases securing permission to appeal to the Court of Appeal. In particular, the UT should ensure that the FTT adopts a consistent approach to the determination of questions of principle which arise under the particular statutory scheme in question. It may also be possible to persuade the UT to adopt a more intrusive review of the FTT’s evaluation of the evidence in an appropriate case.