Wheels Common Investment Fund Trustees Ltd and Others v Revenue and Customs: FTTTx 16 Dec 2016

FTTTx (Procedure : Other) PROCEDURE – application to amend grounds of appeal – whether proposed amendment is amendment to existing claim or new claim – Reed Employment Limited v HMRC [2013] UKUT 109 (TC) and HMRC v Vodafone Group Services Ltd [2016] UKUT 89 (TC) considered – held proposed amendment not new claim – application granted

Citations:

[2017] UKFTT 830 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 29 January 2022; Ref: scu.574013