United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> McNulty v HMRC [2012] UKUT 174 (TCC) (25 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/174.html
Cite as: [2012] UKUT 174 (TCC)

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David McNulty v HMRC [2012] UKUT 174 (TCC) (25 May 2012)

"Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970."

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