(1) Chris Hoyle (2) Trevor Jarman (3) Alistair Forsyth vs The Commissioners for HM Revenue and Customs [2021] UKUT 0104 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Ashley Greenbank on 26 April 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 26 April 2021

• Category: Tax
• Release date: 26 December 2020

Read in full decision CHRIS HOYLE TREVOR JARMAN ALISTAIR FORSYTH v HMRC

PROCEDURE – application for preliminary hearing of issues refused by First-tier Tribunal – application of principles in Wrottesley v HMRC – appeal dismissed

Published 26 April 2021