Pierhead Drinks Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0007 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Greenbank on 23 April 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 23 January 2019

• Category: Tax
• Release date: 23 January 2019

Read the full decision in Pierhead Drinks Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0007 (TCC).

PROCEDURE – right of third party to appeal - procedural fairness - whether FTT should have given notice to appellant’s director of intention to find director not a fit and proper person to hold WOWGR – whether FTT required to give notice – whether cross-examination sufficient notice - the FTT’s decision should not be remade or amended - appeal dismissed.

Published 23 January 2019