THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트橲 REVENUE AND CUSTOMS v MICHAEL BREEN [2023] UKUT 00252 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott & Judge Guy Brannan on 16 October 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 16 October 2023

• Category: Tax
• Release date: 16 October 2023

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PROCEDURE 바카라 사이트� reinstatement by FTT of appeal after automatic strike out for failure to comply with 바카라 사이트渦nless directions바카라 사이트� 바카라 사이트� Martland test 바카라 사이트� whether FTT decision perverse in failing to take account of relevant factors 바카라 사이트� whether FTT misdirected itself in law by taking account of an irrelevant factor (the burden of proof) in deciding whether to reinstate 바카라 사이트搚es on both grounds 바카라 사이트� appeal allowed

Published 16 October 2023