Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman DBE on 10 July 2014.
Read the full decision in Pierhead Purchasing Limited v The Commissioners for HM Revenue and Customs:  UKUT 0321 (TCC).
Appeal of an order refusing an application under r.17 of the Tribunal
Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to reinstate an
appeal. Did FTT Judge make an error of law? 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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