Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners

Before hearing of substantive appeal, tribunal dismissed appellant's application for immediate reference of questions to Court of Justice of the European Union, in light of UK Government having served notice to withdraw from EU – . The Upper Tribunal (Tax and Chancery Chamber), before the hearing of the substantive appeal, dismissed the appellant's application for an immediate reference of certain questions to the Court of Justice of the European Union, in circumstances where the United Kingdom Government had shortly after served notice of its intention to withdraw from the European Union, pursuant to art 50(2) of the Treaty on European Union.

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