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Notice must be in writing

08 February 2011
Issue: 4291 / Categories: Tax cases
St Annes Distributors Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

In 2006 and 2008 the taxpayer company appealed to the First-tier Tribunal against decisions of HMRC. In September 2009 the taxpayer’s legal representatives told the tribunal they were no longer able to act.

The sole director of the taxpayer at the same time sent an email giving notice of withdrawal which the tribunal took as a written notice under rule 17 the Tribunal Procedure Rules.

Later a new director wrote to the tribunal saying the taxpayer wished to proceed with the appeals. The tribunal treated this as an application for the reinstatement of the appeals and listed them for hearing.

Subsequently the tribunal directed that the application be refused so the taxpayer appealed to have that direction set aside. Another direction dismissed the set-aside direction and decided not to review it because no error in law...

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