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.
Release date: 10 April 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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