Source: All England Reporter
Publisher Citation: [2017] All ER (D) 172 (Jul)
Neutral Citation: [2017] UKSC 55
Court: Supreme Court
Judge:

Lord Neuberger P, Lord Clarke, Lord Sumption, Lord Reed and Lord Hodge SCJJ

Representation Sam Grodzinski QC (instructed by Simmons & Simmons LLP) for the taxpayer.
  Jessica Simor QC and Nicholas Gibson (instructed by the Revenue and Customs Commissioners' Solicitor's Office) for the Revenue.
Judgment Dates: 26 July 2017

Catchwords

Practice - Order - Debarring order

The Case

Practice Order. The First-tier Tribunal (Tax Chamber) had been entitled to make an order debarring the Revenue and Customs Commissioners from taking further part in proceedings brought against the Revenue by the taxpayer company regarding two VAT assessments and a decision made by the Revenue against the taxpayer. The Supreme Court so held in dismissing the Revenue's appeal against a decision of the Court of Appeal, Civil Division, which had restored the debarring order.

Practice Areas

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