PAUL BAXENDALE-WALKER v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00154 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Mark Baldwin on 28 July 2023
Read full decision in
Rule 8(3)(c), Tribunal Procedure (Upper Tribunal) Rules 2008 - application to strike out an application by HMRC for a tax-related penalty under paragraph 50, Schedule 36, Finance Act 2008 鈥� whether statutory conditions in paragraph 50 clearly not met 鈥� yes - whether HMRC鈥檚 application having no reasonable prospect of success 鈥� yes 鈥� application allowed.
Updates to this page
Published 3 June 2024