ANDREW HOWARD PARNHAM & MARK WILD v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00285 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE GUY BRANNAN on 28 November 2023
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EXCISE DUTIES 바카라 사이트“assessment on road hauliers for joint and several liability in relation to excise duty on duty suspended loads in 2006 바카라 사이트“ preliminary issues hearing before FTT 바카라 사이트“ whether FTT erred in not indefinitely staying proceedings or not barring HMRC in circumstances where both parties agreed fair hearing not possible due to passage of time 바카라 사이트“ no 바카라 사이트“ cross-appeal by HMRC - whether FTT erred in refusing HMRC바카라 사이트™s strike out application 바카라 사이트“ no 바카라 사이트“the issue raised by the strike-out (whether findings UT had made in 2016 in relation to the same disputed journeys were determinative) had been previously determined against HMRC in previous FTT proceedings 바카라 사이트“ appeal and cross-appeal dismissed