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:  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.
Release date: 10 July 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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