The Commissioners for HM Revenue & Customs v Tasca Tankers Limited [2022] UKUT 00088 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Andrew Scott on 18 March 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 March 2022
Category:
Tax
Release date:
18 March 2022

Read full decision in HMRC v Tasca Tankers Limited UT-2021-000075 final decision

PROCEDURE – application to strike out – whether FTT wrong to conclude that appellants had no reasonable prospect of success – yes – whether to remit proceedings to a differently constituted tribunal – yes

Published 23 March 2022