SRN Horizon Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0246 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Asplin and Judge Colin Bishopp on 15 June 2017.
Read the full decision in .
PROCEDURE 鈥� appeal withdrawn in error by appellant鈥檚 solicitors 鈥� reinstatement application made on following day 鈥� Tax Chamber Rules r 17 鈥� whether appropriate to deal with application without a hearing 鈥� tribunal鈥檚 assessment that appeal without merit and reinstatement refused 鈥� factors tribunal should take into account 鈥� appeal allowed, decision set aside and matter remitted to First-tier Tribunal for reconsideration