Procedure : Other – PROCEDURE- whether FTT has power to reconsider decision in principle relation to PAYE Regulation 80 determination and NICs s8 decision applying ex p Hay and Larner v Warrington (cases decided prior to inception of current tribunal framework set in TCEA 2007 and Tribunal Rules) – yes – whether power should be exercised to take account of caselaw not before the tribunal – no – taking account of provisions for review in current tribunal framework – application to reconsider refused
Citations:
[2017] UKFTT 603 (TC)
Links:
Jurisdiction:
England and Wales
Litigation Practice
Updated: 30 March 2022; Ref: scu.595442
