LS and RS v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 257 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs, Judge Markus and Judge Perez on 15 June 2017.

Read the full decision in CTC/3228/2015.

Judicial Summary

A section 16 appeal to the First-tier Tribunal lapses when a section 18 decision has been made. The proper course is for that tribunal to strike out the proceedings under rule 8. There is no scope for that tribunal to deal with the appeal as an academic issue, but the position is different in the Upper Tribunal.

Published 4 July 2017