Foulser and Another v Revenue and Customs: FTTTx 4 Oct 2011

Procedure – jurisdiction – abuse of process – appellants’ application that the tribunal should hear no submissions or evidence from HMRC – whether tribunal has inherent power to prevent its processes being abused – whether the power asserted by the appellants was to be implied – no – application dismissed

Citations:

[2011] UKFTT 642 (TC), [2011] STI 3050, [2012] SFTD 94

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 28 January 2022; Ref: scu.449609