Michael Bartram v The Commissioners for HM Revenue and Customs: [2012] UKUT 184 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Clark on 30 May 2012.

Read the full decision in Michael Bartram v The Commissioners for HM Revenue and Customs.

INCOME TAX – determination under s 28C TMA 1970 – whether right of appeal to the First-tier Tribunal against such a determination – appeal struck out by First-tier Tribunal on grounds that no such right – whether strike-out decision correct – construction and effect of s 197 FA 1994 – whether TMA 1970 forms part of “the Tax Acts” – no – held no such right of appeal – appeal from First-tier Tribunal against striking out dismissed.

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