FTTTx PROCEDURE – application that HMRC be debarred from taking part in these proceedings – effect of s 54 TMA agreement in relation to prior tax year – whether HMRC precluded from arguing a particular issue in relation to later year by virtue of a contract with the appellants – whether as a matter of public law HMRC should be so precluded – jurisdiction of the Tribunal
Roger Berner J
[2014] UKFTT 640 (TC)
Bailii
Taxes Management
Updated: 16 December 2021; Ref: scu.533714