The First De Sales Limited Partnership and Others v The Commissioners for HM Revenue and Customs: [2018] UKUT 0396 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henry Carr and Judge Sinfield on 27 November 2018.
Read the full decision in .
PROCEDURE – application to strike out – whether appeals have a reasonable prospect of success - construction of section 225 ITEPA 2003 - whether FTT wrong to conclude that, on evidence available, appellants had no reasonable prospect of success - appeal dismissed.
Published 27 November 2018