Clear PLC (In Liquidation) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0347 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Aleksander on 25 July 2016.
Read the full decision in .
PROCEDURE鈥� refusal to reinstate appeals 鈥搘hether change of circumstances should be considered by Upper Tribunal-no-whether error of law in FTT鈥檚 decision-no-appeal dismissed