Medpro tax case fast-tracked to Court of Appeal

The Court of Appeal fast-tracks HMRC’s appeal against Upper Tribunal decision which ruled lower tribunal erred in application of Martland approach in Medpro case

Now in the latest twist in the case, HMRC will be at the Court of Appeal this week appealing the Upper Tribunal decision in Medpro Healthcare Ltd v R & C Commrs [2025] BVC 510, which HMRC lost in the summer.

HMRC v Medpro Healthcare Limited and others will be heard on 17 December at the Court of Appeal in London.

The appeal relates to an Upper Tribunal decision which ruled against HMRC around errors of interpretation in a First Tier Tribunal decision based on the Martland approach.

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