Philip John Wright v The Commissioners for HM Revenue and Customs: [2013 UKUT 0481 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Hellier and Judge Gort on 26 September 2013.

Read the full decision in Philip John Wright v The Commissioners for HM Revenue and Customs: [2013 UKUT 0481 (TCC).

Proceeding in the absence of the appellant – 5 appellant providing medical certificate not complying with tribunal’s directions – appellant wishing to delay hearing pending complaints procedure –whether decision of tribunal to go ahead perverse – whether account taken of irrelevant matters. Bias – Porter v MacGill - whether decision of tribunal was such as to give 10 rise to a real possibility of bias by reason of extensive reference to a decision which had been set aside. Decision of FTT set side.

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