[2014] UKUT 0244 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Greg Sinfield, Judge John Clark

Decision released 28 May 2014

Case management – Whether First-tier Tribunal erred in law in allowing evidence from appeal to be admitted in later appeal by same appellant and directing that appeals be consolidated – No – Appeal dismissed.



  Aseel Rashid, solicitor of AR Legal, appeared for the Appellant

  Jonathan Kinnear QC and Howard Watkinson, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the Respondents

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