Forced to continue

Rebecca Sheldon considers why HMRC may object to the withdrawal of an appeal and the repercussions of this in tribunal

The case of Albert House and Vale Property v HMRC [2020] UKUT 373 (heard before the Upper Tribunal) highlighted the issue of whether an appellant was able to withdraw their appeal when HMRC wanted to prevent them from doing so. The appellants were two Guernsey companies in members’ voluntary liquidation, each with appeals against separate but related decisions of the First-Tier Tribunal.