David McNulty v The Commissioners for HM Revenue and Customs: [2012] UKUT 174(TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 25 May 2012.

Read the full decision in David McNulty v The Commissioners for HM Revenue and Customs: [2012] UKUT 174(TCC).

Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970.

Published 1 December 2016