DAVID HENRY v Revenue & Customs (STRIKE OUT - repeated non-compliance by appellant's accountant caused earlier appeal to be struck out) [2024] UKFTT 237 (TC) (20 March 2024)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DAVID HENRY v Revenue & Customs (STRIKE OUT - repeated non-compliance by appellant's accountant caused earlier appeal to be struck out) [2024] UKFTT 237 (TC) (20 March 2024)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09111.html
Cite as: [2024] UKFTT 237 (TC)

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Decision Number: TC 09111
Appellant: DAVID HENRY
Respondent: His Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
ANNE REDSTON
Date Of Decision: 20/03/2024
Main Category: PROCEDURE
Main Subcategory: Other
Notes: STRIKE OUT - repeated non-compliance by appellant-™s accountant caused earlier appeal to be struck out - no reinstatement application - instead new appeal against the same HMRC decision - HMRC application for new appeal to be struck out - whether cause of action estoppel applies - held no, in relation to strike outs for procedural failures - whether abuse of process applied - whether reliance on adviser provided a special reason for refusing the strike out - appeal struck out - whether the Tribunal has any powers in relation to the accountant
PDF Copy:                                 [2024] UKFTT 237 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09111.html