The Commissioners for HM Revenue and Customs v TGH (Commercial) Limited: [2017] UKUT 0116 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 21 March 2017.

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

Read the full decision in The Commissioners for HM Revenue and Customs v TGH (Commercial) Limited: [2017] UKUT 0116 (TCC).

PROCEDURE – withdrawal of case by respondent – Rule 17, Tribunal Procedure (Upper Tribunal) Rules 2008 – effect of withdrawal – whether tribunal should make a reasoned decision on the merits – whether tribunal, if allowing the appeal, should re-make the FTT decision

Updates to this page

Published 23 March 2017