PROCEDURE – application for agreed issues to be determined at preliminary hearing – Wrottesley v HMRC considered – application granted and preliminary issues set transferred to be determined by the Upper Tribunal
Citations:
[2020] UKFTT 402 (TC)
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – HSBC Electronic Data Processing (Guangdong) Limited and Others v Revenue and Customs UTTC 26-Feb-2021
PROCEDURE – Application under Rule 9(3) of the Upper Tribunal Rules to be joined as an interested party to a hearing of preliminary issues which has been transferred to the Upper Tribunal under Rule 28 of the FTT Rules . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 23 March 2022; Ref: scu.655331