PROCEDURE – Rule 9 FTT Procedure Rules- substitution of person as appellant on grounds the wrong person had been named as a party – new appellant objecting – whether FTT erred in law – no – appeal dismissed.
Citations:
[2019] UKUT 349 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 05 October 2022; Ref: scu.646061