FTTTx PROCEDURE – application by HMRC to strike out the proceedings – whether agreement under s 54 TMA 1970 to settle the appeals – examination of evidence – whether evidence sufficient to establish agreement – held, yes – application granted.
[2014] UKFTT 826 (TC)
Bailii
Taxes Management Act 1970 54
England and Wales
Taxes Management
Updated: 20 December 2021; Ref: scu.536046
