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:  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Reinstatement of withdrawn appeal – Whether appeal had in fact been
withdrawn – Consequence of First-tier Tribunal’s refusal to reinstate.
Release date: 21 December 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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