John McFadzean v The Commissioners for HM Revenue and Customs:[2019] UKUT 0349 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Cannan on 21 November 2019.
Read the full decision in
.PROCEDURE – Rule 9 FTT Procedure Rules– substitution of person as appellant on grounds the wrong person had been named as a party – new appellant objecting – whether FTT erred in law – no – appeal dismissed.