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:  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.
Release date: 3 November 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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