Philip Graham Tindale v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Judge Herrington,Judge Aleksander |
| Neutral Citation | [2014] UKUT 0324 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,10 July 2014 |
| Date | 10 July 2014 |
| Published date | 01 December 2016 |
[2014] UKUT 0324 (TCC)
Appeal number: FTC/113/2013
INCOME TAX – relief for error or mistake – Section 33 Taxes Management
Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the First-
tier Tribunal gave rise to a right of appeal – no – appeal dismissed
IN THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
PHILIP GRAHAM TINDALE Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS Respondents
TRIBUNAL:
Judge Timothy Herrington
Judge Nicholas Aleksander
Sitting in public in London on 3 June 2014
Bernard Rice, Accountant, for the Appellant
Aparna Nathan, Counsel, instructed by the Solicitor to HM Revenue and
Customs, for the Respondents.
© CROWN COPYRIGHT 2014
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