SMITH 0: CANNAN 1
So, there you are to decide an appeal in the Upper Tribunal of the Tax and Chancery Chamber (UT) having been appointed there just a little over one year before. You are sitting with a High Court judge of over eight years’ standing who is former president of the Competition Appeal Tribunal. Just the two of you. And you cannot agree. You could toss a coin; ask the usher what they think; agree to abandon the match and dump the appeal on others; go for lunch and discover if things look different after a couple of glasses of Chablis; knuckle under; or stand your ground.
Judge Jonathan Cannan stood his ground and opted for the appeal to be dismissed. Mr Justice Marcus Smith stood his ground and opted for the appeal to be allowed. Using his casting vote, the High Court judge prevailed. The Court of Appeal has just backed Judge Cannan.
In Revenue and
