Kingston Maurward College v The Commissioners for HM Revenue and Customs [2023] UKUT 00069 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Guy Brannan on 17 March 2023
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PROCEDURE – Whether HMRC’s case on issue before FTT inadequately pleaded leading to procedural error on part of FTT in dismissing appeal – no – whether FTT wrong to proceed with determining appeal in full rather than determine issues only in principle as appellant requested post-hearing – no - appeal dismissed