United Kingdom Upper Tribunal (Tax and Chancery Chamber) 30 May 2012, [2012] UKUT 184 (TCC) (Michael Bartram v The Commissioners for Her Majesty's Revenue and Customs)

[2012] UKUT 184 (TCC) Appeal number: FTC/80/2011 INCOME TAX – determination under s 28C TMA 1970 – whether right of appeal to the First-tier Tribunal against such a determination – appeal struck out by First-tier Tribunal on grounds that no such right – whether strike-out decision correct – construction and effect of s 197 FA 1994 – whether TMA 1970 forms part of “the Tax Acts” – no – held no