Shiner and Another v Revenue and Customs: FTTTx 23 Apr 2014

PROCEDURE – Application by HMRC to strike out part of proceedings – earlier judicial review proceedings – whether res judicata – whether abuse of process – whether any reasonable prospect of success – application granted

[2014] UKFTT 372 (TC)
Bailii
England and Wales

Taxes Management

Updated: 20 December 2021; Ref: scu.525385