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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2017
Category:
Tax
Release date:
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

Published 16 February 2017