The Commissioners for HM Revenue and Customs v (1) SDI (Brook EU) Limited (2) Sportsdirect.com Retail Limited: [2017] UKUT 0327 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Herrington on 11 August 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v (1) SDI (Brook EU) Limited (2) Sportsdirect.com Retail Limited: [2017] UKUT 0327 (TCC).

PROCEDURE – application to strike out appellants’ appeal for lack of jurisdiction – whether HMRC had made an appealable decision – FTT refusal to strike out – whether FTT erred in law – whether decision of FTT should be set aside

Published 11 August 2017