PROCEDURE – permission to appeal given by First-tier Tribunal – FA 2008 Sch 36 taxpayer notice – statutory restriction on right of appeal – extent and effect of restriction – application by respondents to strike out appeal – UT Rule 8 – whether appeal should be struck out – whether decision of Administrative Appeals Chamber in LS v London Borough of Lambeth relevant – only indirectly – appeal
Citations:
[2015] UKUT 218 (TCC), [2015] BTC 518, [2015] STC 2314
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 March 2022; Ref: scu.549093