General Healthcare Group Ltd v Revenue and Customs: FTTTx 16 Apr 2014

FTTTx PROCEDURE – rule 18 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – binding effect of lead case in respect of common or related issues – lead case appeal dismissed but no appeal to Upper Tribunal – related case appellant arguing (a) lead case decision wrong in law, and (b) related case distinguishable on facts – application under rule 18(4)that lead case decision should not be binding

[2014] UKFTT 353 (TC)
Bailii
England and Wales

Taxes Management

Updated: 03 December 2021; Ref: scu.525342