Rank Group Plc v HMRC – The Wheel Spins Once More
When I began working in tax I was told that you knew how senior someone was by the number of boxes contained in the diagrams on the white-boards in their office. Fifteen years later I still use diagrams to map out the flows of even the most basic transactions, however, never, until now, have I needed a diagram just to keep track of the progression of an appeal.
There have now been three separate FTT decisions, one Upper Tribunal Decision (which saw the case remitted to the FTT), a High Court Decision dealing with separate aspects of the case, an appeal from that decision to the Court of Appeal, simultaneous references by both the Upper Tribunal and the Court of Appeal to the Court of Justice and a decision of the Court of Appeal. And it’s not over yet.
Before discussing the Court of Appeal’s Judgment of 30 October it is useful to explain where that judgment fits into the overall context of the Rank litigation.