FTTTx Application by HMRC for notice of appeal by taxpayer to be struck because assessment agreed and disposed of by taxpayer’s trustee in bankruptcy under s.54 TMA 1970 – HMRC claim taxpayer had no locus standi to appeal – agreement under s.54 disputed by taxpayer – application to strike out upheld.
Citations:
[2010] UKFTT 509 (TC)
Links:
Taxes Management, Insolvency
Updated: 28 August 2022; Ref: scu.426630