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Tied decisions and the casting vote of the Chairman
One all and all that !
Skim readers of this decision might be confused that the head note indicates the appeal is allowed and the last paragraph records that the appeal is dismissed. This is explained by the unusual situation of there being a difference between the Chairman's view and the member's view. This means, to begin with, a 1 1 decision, but In this situation the Chairman then has a casting vote.
The Chairman's part of the decision ends at paragraph 411 and it is followed by a statement of dissent which ends with the words mentioned above hence the apparent, but not real contradiction.
Perhaps the moral of the story is the importance of having an odd number for a Tribunal. .
John Flood
HMRC to appeal
On the basis of 'tied decision' it seems an absolute certainty that HMRC will appeal the decision to the Upper Tax Tribunal. The battle may be won but not the war.
Malcolm McFarlin