The Commissioners for HM Revenue and Customs v BPP Holdings Limited and Others: [2014] UKUT 0496 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 3 November 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v BPP Holdings Limited and Others: [2014] UKUT 0496 (TCC).

PROCEDURE — HMRC barred from further participation — F-tT rule 8 — whether F-tT applied correct principles — no — whether F-tT’s decision outside reasonable exercise of judicial discretion — yes — decision set aside and remade — no barring order.

Published 1 December 2016