The Commissioners for HM Revenue and Customs v BPP Holdings Limited and Others: [2014] UKUT 0496 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 3 November 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
3 November 2014

Read the full decision in .

PROCEDURE 鈥� HMRC barred from further participation 鈥� F-tT rule 8 鈥� whether F-tT applied correct principles 鈥� no 鈥� whether F-tT鈥檚 decision outside reasonable exercise of judicial discretion 鈥� yes 鈥� decision set aside and remade 鈥� no barring order.

Updates to this page

Published 1 December 2016