D X Lingajothy t/a Flying Dragon v The Commissioners for HM Revenue and Customs [2023] UKUT 00063 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Ashley Greenbank on 12 March 2023
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PROCEDURE – appeal against FTT’s refusal to reinstate appeal after automatic strike-out following unless order refused – whether application to vary unless order should have been determined or taken into account – whether FTT erred in not seeking submissions on variation application from parties - appeal dismissed
Published 14 March 2023