[2014] UKUT 0496 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Colin Bishopp

Decision released 3 October 2014

Procedure – HMRC barred from further participation – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 2 and 8 – (1) Whether FTT applied correct principles – No – (2) Whether FTTʼs decision outside reasonable exercise of judicial discretion – Yes – Decision by FTT set aside and remade, so no barring order against HMRC – HMRCʼs appeal allowed.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.