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FTT strikes out appellant’s grounds of appeal as an abuse of process (Trees v HMRC)

Published on: 05 April 2023
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In Trees, the First-tier Tribunal (FTT) decided that HMRC could strike out parts of the appellant’s grounds of appeal as an abuse of process on the basis that the matters had already been decided in an earlier decision.

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