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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> SRN Horizon Limited v Revenue and Customs (PROCEDURE) [2017] UKUT 246 (TCC) (15 June 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/246.html
Cite as: [2017] UKUT 246 (TCC)
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SRN Horizon Limited v Revenue and Customs (PROCEDURE ) [2017] UKUT 246 (TCC) (15 June 2017)
PROCEDURE — appeal withdrawn in error by appellant’s solicitors — reinstatement application made on following day — Tax Chamber Rules r 17 — whether appropriate to deal with application without a hearing — tribunal’s assessment that appeal without merit and reinstatement refused — factors tribunal should take into account — appeal allowed, decision set aside and matter remitted to First-tier Tribunal for reconsideration
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