UT dismisses appeal based on procedural irregularity

”The UT has dismissed an appeal brought on the basis that the Appellant did not give evidence before the FTT due to “procedural irregularities”, providing guidance as to the role of the tribunal in such circumstances.

Sarah Black acted for HMRC. The Decision can be found here: Mohammad Ameen Mirza v HMRC [2022] UKUT 00291 (TCC)”