Wyatt Paul v The Commissioners for HM Revenue and Customs [2022] UKUT 00116 (TCC)

Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Swami Raghavan on 25 April 2022

Read full decision in Wyatt Paul v HMRC UT-2021-000069

Procedure–– whether Respondent in UT appeal needs UT’s permission to argue new point that was not argued before the FTT – yes – permission to raise new point (on estoppel by convention) Refused.

Updates to this page

Published 28 April 2022