HMRC Can't Raise New Arguments On Appeal, Tribunal Says

By David Hansen (April 28, 2022, 6:26 PM EDT) -- HM Revenue & Customs cannot wait until appeal to raise a defense for the first time to arguments it improperly disallowed a U.K. resident's tax deductions, even though it won at a lower court, the U.K.'s Upper Tribunal ruled.

Judicial efficiency requires both appellant and appellee to raise legal and factual issues at the trial level, the court said Monday. Failing to do so is of significance because it could change how a party argues its case and approaches evidence, it said.

In the case, HMRC disallowed deductions for U.S. taxes that Wyatt Paul, a U.K. resident who worked as a...

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