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INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs)
– withdrawal by appellant in FTT appeal – Rule 17, Tribunal Procedure
(First-tier Tribunal) (Tax Chamber) Rules 2009 – notice by HMRC of
objection to withdrawal – s 54(4), Taxes Management Act 1970 – case made
by HMRC for increase in determinations and decisions under appeal –
TMA, s 50(7) – whether FTT had power to increase.