THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v THE TAXPAYER [2024] UKUT 00012 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon & Judge Thomas Scott on 10 January 2024
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INCOME TAX – case management direction that “preliminary proceedings in this matter shall be heard in private” – whether direction justified in order to prevent prejudice to the interests of justice – appeal allowed
Published 11 January 2024