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) >> Revenue And Customs v BPP Holdings Ltd & Ors [2014] UKUT 496 (TCC) (03 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/496.html
Cite as: [2014] BVC 544, [2015] STC 415, [2014] UKUT 496 (TCC)

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Revenue And Customs v BPP Holdings Ltd & Ors [2014] UKUT 496 (TCC) (03 October 2014)

PROCEDURE — HMRC barred from further participation — F-tT rule 8 — whether F-tT applied correct principles — no — whether F-tT’s decision outside reasonable exercise of judicial discretion — yes — decision set aside and remade — no barring order

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