Clear Plc (In Liquidation) v Director of Border Revenue: PTA/88/2011

Upper Tribunal Tax and Chancery decision of Judge Herrington on 10 April 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
10 April 2014

Read the full decision in Clear Plc (In Liquidation) v Director of Border Revenue.

PROCEDURE – application to reinstate appeal struck out for failure to cooperate with the Upper Tribunal – Rule 8(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 – whether special circumstances justify reinstatement – no – application refused.

Published 1 December 2016