[2014] 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) ([2013] TC 02587) to refuse to reinstate an appeal.


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