Foulser and Another v HM Revenue and Customs: UTTC 25 Jan 2013

UTTC PROCEDURE – JURISDICTION- alleged abuse of process -First-tier Tribunal has jurisdiction to deal with alleged abuse of process which affects fair hearing of tax appeal but does not have jurisdiction to consider an allegation of unlawful behaviour in public law – possible misunderstanding of Appellants’ case – appeal allowed – case remitted to First-tier Tribunal

Citations:

[2013] UKUT 38 (TCC), [2013] WLR(D) 51

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 June 2022; Ref: scu.509164