Halewood International Ltd v Revenue and Customs: SCIT 25 Jul 2006

SCIT PROCEDURE – Lead case – Application to be removed from proceedings – Appellant subject to direction binding it to outcome of lead case proceedings – Appellant applies under rule 7A(4) to be released from direction – Whether Appellant should be excluded from the case proceedings – No – Special Commissioners (Jurisdiction and Procedure) Regs, 1994/1811, r.7A.

Citations:

[2006] UKSPC SPC00556

Links:

Bailii

Income Tax

Updated: 07 July 2022; Ref: scu.244609