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
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.