D X Lingajothy t/a Flying Dragon v The Commissioners for HM Revenue and Customs [2023] UKUT 00063 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Swami Raghavan,Judge Ashley Greenbank
Subject Matter12 March 2023
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date14 March 2023
Neutral Citation: [2023] UKUT 00063 (TCC) Case Number: UT/2021/000166
UPPER TRIBUNAL
(Tax and Chancery Chamber) Rolls Building, London
PROCEDURE appeal against FTT’s refusal to reinstate appeal after automatic strike-out
following unless order refused whether application to vary unless order should have been
determined or taken into account whether FTT erred in not seeking submissions on variation
application from parties - appeal dismissed
Heard on: 17 January 2023
Judgment date: 12 March 2023
Before
JUDGE SWAMI RAGHAVAN
JUDGE ASHLEY GREENBANK
Between
D X LINGAJOTHY t/a FLYING DRAGON Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Quinlan Windle, Counsel, instructed by Duncan Ellis Solicitors
For the Respondents: Bayo Randle, Counsel, instructed by the General Counsel and Solicitor
to His Majesty’s Revenue and Customs

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