Pierhead Drinks Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0007 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Greenbank on 23 April 2019.
Read the full decision in .
PROCEDURE 鈥� right of third party to appeal - procedural fairness - whether FTT should have given notice to appellant鈥檚 director of intention to find director not a fit and proper person to hold WOWGR 鈥� whether FTT required to give notice 鈥� whether cross-examination sufficient notice - the FTT鈥檚 decision should not be remade or amended - appeal dismissed.