“…b). The UT held that HMRC were entitled to do so via a Respondent’s notice and without having sought permission to appeal, relying on HMRC v SSE Generation Ltd [2021] EWCA Civ 105. The UT’s decision on that point was the subject of one of the grounds of appeal to this court for which Asplin LJ refused permission.…”
“…is unnecessary to consider whether it is excluded by section 22(1)(b): see the decision of this court in Revenue and Customs Commissioners v SSE Generation Ltd [2021] EWCA Civ 105, [2021] STC 369. Accordingly, neither side has founded any arguments before us on the provisions of section 22.…”
“…e at the same time entrenching the effect of those decisions and of established Revenue practice: see the comments of Rose LJ (as she then was) in the SSE case [2021] EWCA Civ 105, [2021] STC 369, at [19], and the decision of the UT (Judges Herrington and Brannan) in that case, [2019] UKUT 332 (TCC), [2020] STC 107, at [66].…”