SRN Horizon Limited v Revenue and Customs (Procedure): UTTC 15 Jun 2017

PROCEDURE – appeal withdrawn in error by appellant’s solicitors – reinstatement application made on following day – Tax Chamber Rules r 17 – whether appropriate to deal with application without a hearing – tribunal’s assessment that appeal without merit and reinstatement refused – factors tribunal should take into account – appeal allowed, decision set aside and matter remitted to First-tier Tribunal for reconsideration

Citations:

[2017 UKUT 246 ( (TCC) )

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 27 March 2022; Ref: scu.588002