Decision Number: | TC 08930 |
Appellant: | ALPHA REPUBLIC LIMITED |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Nicholas Aleksander |
Date Of Decision: | 05/09/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | APPLICATION TO BAR HMRC OR STRIKE OUT HMRC'S STATEMENT OF CASE - application made without any prior request for further and better particulars or breach of any case management direction - application wholly disproportionate to underlying issues (if any) - application dismissed - consideration as to an order for wasted costs or costs incurred due to unreasonable acts under Rule 10 |