Clear Plc (In Liquidation) v Director of Border Revenue: PTA/88/2011
Upper Tribunal Tax and Chancery decision of Judge Herrington on 10 April 2014.
Read the full decision in .
PROCEDURE � application to reinstate appeal struck out for failure to cooperate with the Upper Tribunal � Rule 8(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 � whether special circumstances justify reinstatement � no � application refused.