Atec Associates Ltd v Revenue and Customs: FTTTx 17 Jul 2009

FTTTx PROCEDURE – Application to reinstate – Earlier Direction dismissing appeal given under Old Rules in absence of Applicant or any representative – Subsequent hearing under Old Rules to determine whether earlier Direction should be set aside – No attendance by Applicant – Earlier Direction remained in being – Further Application to reinstate made after coming into force of New Rules – Whether Tribunal has jurisdiction – No – Application dismissed – ‘Old’ Trib Rules r.26(3) – SI 2009 No.56 (‘New’ Trib Rules) r.38.

Citations:

[2009] UKFTT 178 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 17 August 2022; Ref: scu.408999