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

Updates to this page

Published 16 February 2017