Ross Birkbeck appeared for the taxpayer in his appeal to the Upper Tribunal in Cooper v HMRC [2021] UKUT 118 (TCC).
In a decision covering five grounds of appeal, the Upper Tribunal accepted Mr Birkbeck’s argument that the FTT had failed to properly consider the arguments put to it, and so had not properly balanced the probabilities of each sides’ case. The case is remitted to the FTT on that ground. Four other grounds of appeal, involving the interpretation of a contract of sale and equal treatment under the VAT legislation, were rejected.
