[2013] UKUT 38 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Morgan J.

Decision released 25 January 2013.

Capital gains tax – Procedure – First-tier Tribunal – Jurisdiction – Abuse of process – First-tier Tribunal’s jurisdiction to deal with alleged abuse of process affecting fair hearing of tax appeal – Express and implied powers under procedure rules – Jurisdiction to consider alleged misconduct by public authority – Tribunal misunderstanding taxpayers’ case – Taxpayers’ appeal allowed – Case remitted to First-tier Tribunal – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.

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