Earlier in the week I confidently predicted that the appeal to the Upper Tribunal would probably, based upon the time lag for fixing other Upper Tribunal Tax appeals, not be heard until the summer of 2014, or even later.
Clearly the UTT was awaiting my prediction so that it could prove me wrong.
The date has now been published and the HMRC appeal involving liquidated Rangers and the four Murray Group companies is now scheduled (probably) to take place in Edinburgh on 19th July 2013. So my guess was only 12 months or more out!
The tribunal listings can be seen here.
The hearing is scheduled for the Edinburgh Tribunal Centre, George House, 126 George Street, Edinburgh EH2 4HH.
Autograph hunters would have to make do with eminent QCs appearing, rather than football stars or respected businessmen.
I suggest in the heading that the appeal “may” be heard that day simply because the case list does not disclose the type of hearing. If you look at the list, most cases are described – either as “substantive” where the merits of the case are to be decide, or for “Directions” where the hearing is preliminary to a full hearing. The list contains no such entry against this case so it is possible that this might be a hearing to deter,mine how long might be needed for the appeal – it could be intended to clarify the extent of the appeal and if all grounds of appeal are to be argued – it could even be a hearing fixed because one or other party wants more time to prepare.
Of course it could also be the full hearing. If the latter, it is likely that, if concluded in one day, a decision might not come until into the autumn.
With further appeals, the saga could still run for several years yet!
CORRECTION – It pays to read the full page – I made the mistake of thinking that the absence of a description against the various cases (as it is five separate cases) meant that it was unclear. However the list shows – against the last case of the five, that it IS for Directions.
So, maybe I will turn out to be right after all!
Posted by Paul “All Predictions Wrong” McConville