Pierhead Purchasing Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0321 (TCC)

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: [2014] 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.

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