“…In the first decision under appeal, by Mann J and Judge Timothy Herrington dated 18 December 2017 [2017] UKUT 484 (TCC) (“UT1”), the UT held that LIFE was not a…”
“…te appeal to the UT concerning TLC in which the same question arose. In the second decision under appeal, by Nugee J and Judge Herrington dated 23 January 2019 [2017] UKUT 484 (TCC) (“UT2”), the UT held that the devolution arrangements did not mean that Item 9 breached the principle of fiscal neutrality. As a consequence, the UT allowed ap…”