St Annes Distributors Ltd v The Commissioners for HM Revenue and Customs: [2010] UKUT 458 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Oliver on 21 December 2010.

Read the full decision in St Annes Distributors Ltd v The Commissioners for HM Revenue and Customs: [2010] UKUT 458 (TCC).

RIGHT TO APPEAL TO UPPER TRIBUNAL – Error on point of law – Reinstatement of withdrawn appeal – Whether appeal had in fact been withdrawn – Consequence of First-tier Tribunal’s refusal to reinstate.

Published 1 December 2016