Carmel Jordan v The Commissioners for HM Revenue and Customs: [2015] UKUT 0218 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 7 May 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 7 May 2015

Read the full decision in Carmel Jordan v The Commissioners for HM Revenue and Customs: [2015] UKUT 0218 (TCC).

PROCEDURE — permission to appeal given by First-tier Tribunal — FA 2008 Sch 36 taxpayer notice — statutory restriction on right of appeal — extent and effect of restriction — application by respondents to strike out appeal — UT Rule 8 — whether appeal should be struck out — whether decision of Administrative Appeals Chamber in LS v London Borough of Lambeth relevant — only indirectly — appeal struck out.

Published 1 December 2016