S2 3p4: Tax Litigation Update

Ben Elliott, Quinlan Windle and Sam Glover look at recent developments in litigation focusing on procedural issues such as late appeals (Medpro), burden of proof (Sintra), the jurisdiction of the tribunal, disclosure and duty of candour, use of AI in writing judgments, assessments and penalties (eg Mainpay).2:07 Court of Appeal judgment in Medpro (late appeals and in particular the Martland approach) – The UT can give guidance and the correct guidance in relation to late appeals is theMartland approach. Higher courts can only interfere with that guidance if there has been an error of law. Has the CA widened the grounds for appeal? Some practical points arising from the decision.20:50 Sintra - Court of Appeal judgment concerning burden of proof in penalty cases.25:33 Jurisdiction of tribunal to consider public law points – in particular the recent decision in Morrisons. How to protect the taxpayer's position with parallel judicial review proceedings and statutory appeals.38:30 Use of AI in writing judgments – How are the courts using AI?40:45 Disclosure and the duty of candour – Do HMRC have a duty of candour before the FTT? Is it the same duty as in judicial review cases? Is it only HMRC who have a duty of candour in FTT cases?43:40 Assessments, penalties and causation - Discussion of recent cases and principles laid down in Mainpay, Delphi and Boston Consulting Group.CitationsCasesMedpro Healthcare Ltd & Ruppai v HMRC [2026] EWCA Civ 14, [2026] STC 253Martland v HMRC [2018] UKUT 178 (TCC)Mitchell v News Group Newspapers [2013] EWCA Civ 1537, [2014] 2 All ER 430Denton v TH White Ltd [2014] EWCA Civ 906, [2015] 1 All ER 880HMRC v McCarthy & Stone [2014] UKUT 196 (TCC), [2014] STC 973BPP Holdings Ltd v HMRC [2017] UKSC 55, [2017] 4 All ER 756Perinpanathan v City of Westminster Magistrates Court [2010] EWCA Civ 40, [2010] 1 WLR 1508Competition & Market Authority v Flynn Pharma Ltd [2022] UKSC 14, [2023] 1 All ER 97Price and others v HMRC [2015] UKUT 164 (TCC)Carbon Six Engineering Ltd v HMRC [2026] UKFTT 177 (TC)HMRC v Sintra Global [2025] EWCA Civ 1661Henryk Zeman SP Zoo v HMRC [2021] UKUT 182 (TCC), [2021] STC 1706Treasures of Brazil v HMRC [2024] UKFTT 929Caredav Ltd v HMRC [2023] UKUT 179 (TCC)Chelsea Cloisters v HMRC [2025] UKFTT 205 (TC), [2025] SFTD 1105Morrison Supermarkets v HMRC [2025] UKFTT 1542 (TC)R (on the application of Archer) v HMRC [2017] EWCA Civ 1962, [2018] STC 38R (on the application of Weis) v HMRC [2025] EWHC 2479 (Admin), [2025] STC 1659Cobalt Data Centre 2 LLP v HMRC [2019] UKUT 342 (TCC), [2020] STC 23Evans v HMRC [2025] UKFTT 01112 (TC)Jordi Carulla Font v HMRC [2025] EWHC 3057 (Admin), [2025] STC 1935Nottingham Forest Football Club v HMRC [2024] UKUT 145, [2024] STC 1105Delphi Derivatives v HMRC [2026] UKUT 21 (TCC), [2026] STC 292O'Neil & Ors v HMRC [2026] UKUT 13 (TCC), [2026] STC 199Boston Consulting Group v HMRC [2026] UKUT 25 (TCC), [2026] STC 105Lands Luo Limited v HMRC [2025] UKFTT 1207 (TC)Jeneruhl Trading Ltd & Another v HMRC [2024] UKFTT 735 (TC)LegislationCPR rule 3.9Rule 28 procedures29 Taxes Management Acts36 Taxes Management ActProducer: Peter ShevlinA pod60 production for Pump Court Tax Chambers