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
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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