Application to reinstate withdrawn appeal under Rule 17(3). Pierhead Purchasing Ltd v Revenue and Customs Commissioners [2014] UKUT 321 (TCC) considered. Dominic Chappel v The Pensions Regulator [2019] UKUT 209 (TCC) applied. Where the Appellant is saying that the withdrawal was made without its knowledge and consent by its duly appointed representative then the prejudice to the Appellant in not being able to have a full hearing is outweighed by the prejudice to the efficient administration of justice if parties are allowed to simply disavow the actions of a duly appointed representative. Any prejudice to the Appellant is ameliorated by the fact that it has a case against its own representative
Citations:
[2020] UKFTT 55 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 27 November 2022; Ref: scu.649141