First-tier Tribunal refuses to vary stay directions postponing tax collection pending appeal in lead case

HMRC has failed to convince the First-tier Tribunal to set aside directions that postponed the collection of tax pending the outcome of an Upper Tribunal appeal for a lead case (ABL (Holding) Ltd and another v HMRC [2017] UKFTT 0220 (TC)).

Request a free trial

To access this resource and thousands more, register for a free, no-obligation trial of Practical Law. Register using the button below, telephone +44 (0)20 7202 1220 or e-mail

A free trial will give you:

Unlimited access to Practical Law online know-how
Thousands of market standard documents and clauses
Daily alerts and weekly update e-mails on key legal developments in your practice area


Log in

To access this resource, log in below or register for free access.

Contact us

Our customer services team are available every working day 8.30am to 7pm (GMT).

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1248455497060", "objName" : "ACT_OWNED - READ_ONLY - w-006-9926", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-7fcc06b0:15b15f1e18c:-28b5", "analyticsSessionCookie" : "2-7fcc06b0:15b15f1e18c:-28b4", "statisticSensorPath" : "" }