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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 November 2019
Category:
Tax
Release date:
21 November 2019

Read the full decision in John McFadzean v The Commissioners for HM Revenue and Customs:[2019] UKUT 0349 (TCC).

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.

Published 21 November 2019