Pierhead Purchasing Ltd v Revenue and Customs Commissioners  BVC 527
 UKUT 0321 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
The Hon Mrs Justice Proudman DBE
Decision released 10 July 2014
Case management decision – Appeal against an order refusing an application under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 17 to reinstate an appeal – Did Judge make an error of law? – No – Appeal dismissed.
The Upper Tribunal (UT) dismissed the Companyʼs appeal against the decision of the First-tier Tribunal (FTT) ( TC 02587) to refuse to reinstate an appeal.