Staying a tribunal case and Peel Investments

It is often desirable to ‘stay’ a tribunal appeal (or, for that matter, a High Court claim) pending the outcome of another case. The rationale for seeking a stay is typically to postpone any hearing (and therefore delay incurring further costs) until a particular issue relevant to your appeal has been determined, thereby narrowing the issues which need to be determined in your particular case. The recent First-tier Tribunal decision in Peel Investments (UK) Ltd & Ors v HMRC [2013] UKFTT 404 (TC) revisits in some detail the principles the tribunal will take into account when deciding whether to grant a stay.