The First-Tier Tribunal has refused applications to strike out certain proceedings (Asset House Piccadilly Ltd v HMRC [2023] UKFTT 279 (TC)).
The FTT did not accept that the Rules were “merely procedural”. It also found the argument on abuse of process to be “entirely without merit”.
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08753.html
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
