PROCEDURE – right of third party to appeal – procedural fairness – whether FTT should have given notice to appellant’s director of intention to find director not a fit and proper person to hold WOWGR – whether FTT required to give notice – whether cross-examination sufficient notice – the FTT’s decision should not be remade or amended – appeal dismissed.
Citations:
[2019] UKUT 7 (TCC)
Links:
Statutes:
Warehousekeepers and Owners of Warehoused Goods Regulations 1999
Jurisdiction:
England and Wales
Taxes Management, Customs and Excise
Updated: 14 June 2022; Ref: scu.635217
