R (Totel Ltd) v HMRC

The Court of Appeal upheld Totel’s appeal and ruled that the abolition of a right of appeal to the Upper Tribunal against an adverse “hardship decision” through delegated legislation was ultra vires the statute under which the delegated legislation was made. The consequence of this decision is that taxpayers will now be able to appeal against decisions of the First Tier Tribunal on hardship matters to the Upper Tribunal.  HMRC have indicated they are not appealing against the decision.