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) >> Michael Bartram v HMRC [2012] UKUT 184 (TCC) (30 May 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/184.html
Cite as: [2012] UKUT 184 (TCC)

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Michael Bartram v HMRC [2012] UKUT 184 (TCC) (30 May 2012)

"INCOME TAX – determination under s 28C TMA 1970 – whether right of appeal to the First-tier Tribunal against such a determination – appeal struck out by First-tier Tribunal on grounds that no such right – whether strike-out decision correct – construction and effect of s 197 FA 1994 – whether TMA 1970 forms part of "the Tax Acts" – no – held no such right of appeal – appeal from First-tier Tribunal against striking out dismissed"

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