Michael Bartram v The Commissioners for HM Revenue and Customs: [2012] UKUT 184 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Clark on 30 May 2012.
Read the full decision in .
INCOME TAX 鈥� determination under s 28C TMA 1970 鈥� whether right of appeal to the First-tier Tribunal against such a determination 鈥� appeal struck out by First-tier Tribunal on grounds that no such right 鈥� whether strike-out decision correct 鈥� construction and effect of s 197 FA 1994 鈥� whether TMA 1970 forms part of 鈥渢he Tax Acts鈥� 鈥� no 鈥� held no such right of appeal 鈥� appeal from First-tier Tribunal against striking out dismissed.
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Published 1 December 2016