HSBC Electronic Data Processing (Guangdong) Limited and others v The Commissioners for HM Revenue and Customs [2021] UKUT 0058 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott 26 February 2021 on an application to join in as an interested party
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PROCEDURE—Application under Rule 9(3) of the Upper Tribunal Rules to be joined as an interested party to a hearing of preliminary issues which has been transferred to the Upper Tribunal under Rule 28 of the FTT Rules