21 November 2019

UT Decision: John McFadzean v HMRC

PROCEDURE – Rule 9 FTT Procedure Rules– substitution of person as appellant on grounds the wrong person had been named as a party – new appellant objecting – whether FTT erred in law – no – appeal dismissed.

The Upper Tier Tribunal released its Decision in John McFadzean v The Commissioners for Her Majesty’s Revenue and Customs.

Laura Poots, Counsel, instructed by the General Counsel and Solicitor to Her Majesty’s Revenue & Customs, for the Respondent

To see the approved decision, click here.