(1) Chris Hoyle (2) Trevor Jarman (3) Alistair Forsyth vs The Commissioners for HM Revenue and Customs [2021] UKUT 0104 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Ashley Greenbank on 26 April 2021
Read in full decision
PROCEDURE – application for preliminary hearing of issues refused by First-tier Tribunal – application of principles in Wrottesley v HMRC – appeal dismissed