26 September 2013

UT Decision: Wright v HMRC

Proceeding in the absence of the appellant – appellant providing medical certificate not complying with tribunal’s directions – appellant wishing to delay hearing pending complaints procedure –whether decision of tribunal to go ahead perverse – whether account taken of irrelevant matters. Bias – Porter v MacGill – whether decision of tribunal was such as to give rise to a real possibility of bias by reason of extensive reference to a decision which had been set aside. Decision of FTT set side.

Tom Chacko, instructed by Martin Wright & Co, represented the Appellenat.

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