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:  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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