This case concerns the relationship between judicial review in the High Court and the tax appeal system involving the First-tier Tribunal (Tax Chamber) (‘FTT’). It arises in the context of a new tax called Diverted Profits Tax (‘DPT’) which was introduced by Part 3 of the Finance Act 2015 (‘FA 2015’) with effect from 1 April 2015.
Judges:
Gloster, Sales, Singh LJJ
Citations:
[2017] EWCA Civ 1716
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 01 April 2022; Ref: scu.598473