The Commissioners for HM Revenue & Customs v Tasca Tankers Limited [2022] UKUT 00088 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Andrew Scott on 18 March 2022
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PROCEDURE – application to strike out – whether FTT wrong to conclude that appellants had no reasonable prospect of success – yes – whether to remit proceedings to a differently constituted tribunal – yes