McNulty v HMRC: UTTC 25 May 2012

UTTC Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970.

Citations:

[2012] UKUT 174 (TCC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 54

Jurisdiction:

England and Wales

Capital Gains Tax, Taxes Management

Updated: 05 August 2022; Ref: scu.462879