References: [2013] UKUT 38 (TCC)
Links: Bailii
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