PROCEDURE – application to set aside decision (or part) – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 38 – whether failure to determine an application made following the hearing to admit new evidence and/or the determination by the FTT of an issue that was alleged not to be part of HMRC’s case were procedural irregularities – whether in the interests of justice to set aside decision of FTT or part of it – application refused
[2014] UKFTT 916 (TC)
Bailii
England and Wales
Litigation Practice
Updated: 21 December 2021; Ref: scu.537253
