PROCEDURE – abuse of process – jurisdiction – Foulser v HM Revenue and Customs [2013] UKUT 038 and Hackett v HM Revenue and Customs [2020] UKUT 212 considered – conduct of HMRC during enquiry and prior to the appeal proceedings – inordinate and inexcusable delay on the part of HMRC – no prejudice to a fair hearing – application dismissed
Citations:
[2022] UKFTT 192 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 15 August 2022; Ref: scu.679635
