Mohammad Ameen Mirza v The Commissioners for HM Revenue and Customs [2022] UKUT 00291 (TCC)

JurisdictionUK Non-devolved
JudgeJudge Jonathan Richards,Judge Andrew Scott
Neutral Citation[2022] UKUT 00291 (TCC)
Subject Matter9 November 2022
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date24 November 2022
UT Neutral citation number: [2022] UKUT 00291 (TCC)
UT (Tax & Chancery) Case Number: UT/2021/000053
Upper Tribunal
(Tax and Chancery Chamber)
Hearing venue: Royal Courts of Justice, London
Heard on: 20 October 2022
Judgment: 9 November 2022
VAT Whether procedural irregularity in FTT hearing led to a witness not being called
no appeal dismissed
Before
JUDGE JONATHAN RICHARDS
JUDGE ANDREW SCOTT
Between
MOHAMMAD AMEEN MIRZA
Appellant and
THE COMMISSIONERS FOR HM
REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Taher Nawaz of T Nawaz & Co Ltd
For the Respondents: Sarah Black, Counsel, instructed by General Counsel and Solicitor for HM
Revenue & Customs

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