Clear PLC (In Liquidation) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0347 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 25 July 2016.

Read the full decision in Clear PLC (In Liquidation) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0347 (TCC).

PROCEDURE– refusal to reinstate appeals –whether change of circumstances should be considered by Upper Tribunal-no-whether error of law in FTT’s decision-no-appeal dismissed

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