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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DAVID HENRY v Revenue & Customs (STRIKE OUT - repeated non-compliance by appellant's accountant caused earlier appeal to be struck out) [2024] UKFTT 237 (TC) (20 March 2024)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09111.html
Cite as: [2024] UKFTT 237 (TC)
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| Decision Number: | TC 09111 |
| Appellant: | DAVID HENRY |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 20/03/2024 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STRIKE OUT - repeated non-compliance by appellant-™s accountant caused earlier appeal to be struck out - no reinstatement application - instead new appeal against the same HMRC decision - HMRC application for new appeal to be struck out - whether cause of action estoppel applies - held no, in relation to strike outs for procedural failures - whether abuse of process applied - whether reliance on adviser provided a special reason for refusing the strike out - appeal struck out - whether the Tribunal has any powers in relation to the accountant |