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.

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.

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