References: [2012] UKUT 174 (TCC)
Links: Bailii
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.
Statutes: Taxes Management Act 1970 54