SRN Horizon Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0246 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Asplin and Judge Colin Bishopp on 15 June 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 June 2017

• Category: Tax
• Release date: 15 June 2017

Read the full decision in SRN Horizon Limited v The Commissioners for HM Revenue and Customs: [2017 UKUT 0246 (TCC).

PROCEDURE — appeal withdrawn in error by appellant’s solicitors — reinstatement application made on following day — Tax Chamber Rules r 17 — whether appropriate to deal with application without a hearing — tribunal’s assessment that appeal without merit and reinstatement refused — factors tribunal should take into account — appeal allowed, decision set aside and matter remitted to First-tier Tribunal for reconsideration

Published 16 June 2017