THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v MICHAEL BREEN [2023] UKUT 00252 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott & Judge Guy Brannan on 16 October 2023
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PROCEDURE 鈥� reinstatement by FTT of appeal after automatic strike out for failure to comply with 鈥渦nless directions鈥� 鈥� Martland test 鈥� whether FTT decision perverse in failing to take account of relevant factors 鈥� whether FTT misdirected itself in law by taking account of an irrelevant factor (the burden of proof) in deciding whether to reinstate 鈥搚es on both grounds 鈥� appeal allowed
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Published 16 October 2023