THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v MICHAEL BREEN [2023] UKUT 00252 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott & Judge Guy Brannan on 16 October 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 October 2023
Category:
Tax
Release date:
16 October 2023

Read full decision in Breen final decision (002)

PROCEDURE – reinstatement by FTT of appeal after automatic strike out for failure to comply with “unless directions” – Martland test – whether FTT decision perverse in failing to take account of relevant factors – whether FTT misdirected itself in law by taking account of an irrelevant factor (the burden of proof) in deciding whether to reinstate –yes on both grounds – appeal allowed

Updates to this page

Published 16 October 2023