The Commissioners for HM Revenue and Customs v (1) SDI (Brook EU) Limited (2) Sportsdirect.com Retail Limited: [2017] UKUT 0327 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Herrington on 11 August 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
11 August 2017
Category:
Tax
Release date:
11 August 2017

Read the full decision in The Commissioners for HM Revenue and Customs v (1) SDI (Brook EU) Limited (2) Sportsdirect.com Retail Limited: [2017] UKUT 0327 (TCC).

PROCEDURE – application to strike out appellants’ appeal for lack of jurisdiction – whether HMRC had made an appealable decision – FTT refusal to strike out – whether FTT erred in law – whether decision of FTT should be set aside

Updates to this page

Published 11 August 2017