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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Wyatt Paul v Revenue and Customs [2022] UKUT 116 (TCC) (25 April 2022) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/116.html Cite as: [2022] BTC 511, [2022] UKUT 116 (TCC)

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Wyatt Paul v Revenue and Customs [2022] UKUT 116 (TCC) (25 April 2022)

rocedure-- whether Respondent in UT appeal needs UT's permission to argue new point that was not argued before the FTT - yes - permission to raise new point (on estoppel by convention) Refused.