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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> PAUL HENLEY v Revenue & Customs (Procedure - application for a stay of proceedings - whether proceedings in FTT to be stayed pending outcome of proceedings pending in High Court raising similar issues) [2023] UKFTT 720 (TC) (17 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08910.html
Cite as: [2023] UKFTT 720 (TC)

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Decision Number: TC 08910
Appellant: PAUL HENLEY
Respondent: His Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
MARK BALDWIN
Date Of Decision: 17/08/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Procedure - application for a stay of proceedings - whether proceedings in FTT to be stayed pending outcome of proceedings pending in High Court raising similar issues - appeal potentially raising other issues - tax exclusivity principle considered - whether expedient to stay proceedings and in line with overriding objective in the FTT Rules - no - application refused
PDF Copy:                                 [2023] UKFTT 720 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08910.html