David McNulty v The Commissioners for HM Revenue and Customs: [2012] UKUT 174(TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 25 May 2012.
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Capital gains tax 鈥� appeal by taxpayer to First-Tier Tribunal 鈥� taxpayer previously a bankrupt 鈥� application to strike out appeal 鈥� whether taxpayer had locus standi to appeal 鈥� whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970.
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Published 1 December 2016