Revenue and Customs v Hill (Tax): UTTC 14 Feb 2018

PROCEDURE – refusal of application by HMRC to strike out appeals against assessments to excise duty and penalty – whether FTT erred in law in refusing application to strike out appeal against duty assessment – appeal allowed – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – whether FTT erred in law in awarding costs against HMRC for acting unreasonably in bringing proceedings – appeal allowed in part – use of striking out in relation to penalty appeals
[2018] UKUT 45 (TCC)
Bailii
England and Wales

Updated: 24 December 2020; Ref: scu.604788