Procedure – application for stay behind another appeal before the Upper Tribunal – criteria for stay – Whether tribunal’s discretion narrowed where appellant contesting stay – no- whether test to be applied is whether the decision behind which the appeal is stayed will be determinative of the current appeal – no – balancing likelihood that Upper Tribunal decision will provide assistance in current appeal against appellant’s right to progress its appeal D application for stay dismissed
Citations:
[2012] UKFTT 370 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 February 2022; Ref: scu.462817