Philip Graham Tindale v The Commissioners for HM Revenue and Customs: [2014] UKUT 0324 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 10 July 2014.

Read the full decision in Philip Graham Tindale v The Commissioners for HM Revenue and Customs: [2014] UKUT 0324 (TCC).

INCOME TAX – relief for error or mistake – Section 33 Taxes Management Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the Firsttier Tribunal gave rise to a right of appeal – no – appeal dismissed.

Published 1 December 2016