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 .
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