(1) Chris Hoyle (2) Trevor Jarman (3) Alistair Forsyth vs The Commissioners for HM Revenue and Customs [2021] UKUT 0104 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Judge Thomas Scott,Judge Ashley Greenbank |
| Subject Matter | 26 December 2020 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 26 April 2021 |
[2021] UKUT 0104 (TCC)
PROCEDURE – application for preliminary hearing of issues refused by First-tier Tribunal
– application of principles in Wrottesley v HMRC – appeal dismissed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
Appeal number: UT/2020/0058
BETWEEN
CHRIS HOYLE
TREVOR JARMAN
ALISTAIR FORSYTH
Appellants
-and-
THE COMMISSIONERS FOR
HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
Sitting in public by way of remote video hearing treated as taking place in London on 21
December 2020
Andrew Thornhill QC and Ms Laura Ruxandu, instructed by Scotts Atlantic LLP, for
the Appellants
Elizabeth Wilson QC and Mr Quinlan Windle, instructed by the General Counsel and
Solicitor to HM Revenue & Customs, for the Respondents
© CROWN COPYRIGHT 2021
TRIBUNAL
JUDGE THOMAS SCOTT
JUDGE ASHLEY GREENBANK
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