CIRCLEPLANE LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00254 (TCC)
Upper Tribunal Tax and Chancery decision of MRS JUSTICE JOANNA SMITH and JUDGE JONATHAN CANNAN on 30 July 2025
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Procedure – appeal against Judge’s decision not to recuse herself – substantive appeal subsequently heard and determined – jurisdiction of the Upper Tribunal to strike out the appeal on ground that it is an abuse of process or academic – application to substitute new parties – application for privacy and anonymity
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Published 16 September 2025