United Kingdom First-tier Tribunal (Tax) 10 March 2023, TC 08763 ((1) Putney Power Limited (2) Piston Heating Services Limited (3) Thermal Generation Limited (4) Cogeneration Solutions Limited (5) Morpheat Limited v Her Majesty's Revenue & Customs)

1 Neutral Citation: [2023] UKFTT 00292 (TC) Case Number: TC08763 FIRST-TIER TRIBUNAL TAX CHAMBER [By remote video hearing] Appeal reference: TC/2021/11335 TC/2021/10548 TC/2021/10550 TC/2021/10552 TC/2021/10553 PROCEDURE – whether Rule 18 Direction for appeals to be related cases is appropriate – no whether Rule 5 Direction to case manage and hear two of the appeals together is appropriate – yes