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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PAUL HENLEY v Revenue & Customs (Procedure - application for a stay of proceedings - whether proceedings in FTT to be stayed pending outcome of proceedings pending in High Court raising similar issues) [2023] UKFTT 720 (TC) (17 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08910.html
Cite as: [2023] UKFTT 720 (TC)
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| Decision Number: | TC 08910 |
| Appellant: | PAUL HENLEY |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
MARK BALDWIN |
| Date Of Decision: | 17/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Procedure - application for a stay of proceedings - whether proceedings in FTT to be stayed pending outcome of proceedings pending in High Court raising similar issues - appeal potentially raising other issues - tax exclusivity principle considered - whether expedient to stay proceedings and in line with overriding objective in the FTT Rules - no - application refused |