John McFadzean v The Commissioners for HM Revenue and Customs:[2019] UKUT 0349 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Cannan on 21 November 2019.
Read the full decision in .
PROCEDURE 鈥� Rule 9 FTT Procedure Rules鈥� substitution of person as appellant on grounds the wrong person had been named as a party 鈥� new appellant objecting 鈥� whether FTT erred in law 鈥� no 鈥� appeal dismissed.