Bartram v HM Revenue and Customs: UTTC 30 May 2012

INCOME TAX – determination under s 28C TMA 1970 – whether right of appeal to the First-tier Tribunal against such a determination – appeal struck out by First-tier Tribunal on grounds that no such right – whether strike-out decision correct – construction and effect of s 197 FA 1994 – whether TMA 1970 forms part of ‘the Tax Acts’ – no – held no such right of appeal – appeal from First-tier Tribunal against striking out dismissed

Citations:

[2012] UKUT 184 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.462880