The Commissioners for HM Revenue and Customs v TGH (Commercial) Limited: [2017] UKUT 0116 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 21 March 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v TGH (Commercial) Limited: [2017] UKUT 0116 (TCC).

PROCEDURE – withdrawal of case by respondent – Rule 17, Tribunal Procedure (Upper Tribunal) Rules 2008 – effect of withdrawal – whether tribunal should make a reasoned decision on the merits – whether tribunal, if allowing the appeal, should re-make the FTT decision

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