*BPP Holdings Ltd v Revenue and Customs Commissioners

Practice – Order. The First-tier Tribunal (Tax Chamber) had been entitled to make an order debarring the Revenue and Customs Commissioners from taking further part in proceedings brought against the Revenue by the taxpayer company regarding two VAT assessments and a decision made by the Revenue against the taxpayer. The Supreme Court so held in dismissing the Revenue's appeal against a decision of the Court of Appeal, Civil Division, which had restored the debarring order.

Category: