An amendment to the Tribunal Procedure Rules 2008, due to come in force from 27 December 2024, clarifies the procedure that applies for sending a notice of appeal to the Tribunal when challenging a decision of HMRC relating to tax credits.
The intention of the amended rule is to better reflect the Court of Appeal’s ruling in Commissioners for HMRC v Arrbab [2024] EWCA Civ 16, [2024] 3 WLR 295. The amendment to the Tribunal Procedure Rules 2008 is in SI1283/2024.
For details of the Court of Appeal’s decision in which Desmond Rutledge and Ollie Persey of Garden Court Chambers represented the Respondent, Mr Arrbab, see our news story published on 19 January 2024 here.
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Desmond Rutledge and Ollie Persey of Garden Court Chambers represented the Respondent, Mr Arrbab in the Court of Appeal.
