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) >> Foulser & Anor v HMRC [2013] UKUT 38 (TCC) (25 January 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/38.html
Cite as: [2013] UKUT 38 (TCC), [2013] WLR(D) 51

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Brian Foulser & Doreen Foulser v HMRC [2013] UKUT 038 (TCC) (25 January 2013)

"PROCEDURE – JURISDICTION- alleged abuse of process –First-tier Tribunal has jurisdiction to deal with alleged abuse of process which affects fair hearing of tax appeal but does not have jurisdiction to consider an allegation of unlawful behaviour in public law - possible misunderstanding of Appellants’ case - appeal allowed – case remitted to First-tier Tribunal "

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