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RIGHT TO APPEAL TO UPPER TRIBUNAL – Error on point of law – Reinstatement of withdrawn appeal – Whether appeal had in fact been withdrawn – Consequence of First-tier Tribunal’s refusal to reinstate.

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