McNulty v Revenue & Customs (Rev 1) [2010] UKFTT 509 (TC) (21 October 2010)

McNulty v Revenue & Customs (Rev 1) [2010] UKFTT 509 (TC) (21 October 2010)

The appeal was settled by agreement under s.54 TMA 1970 between HMRC and the Trustee in Bankruptcy, divesting Mr McNulty of any right to pursue the appeal; only the Trustee could have continued proceedings.

Citation
[2010] UKFTT 509 (TC)
Parties
Appellant: David McNulty; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
21 October 2010
Procedural Posture
Tax Appeal / Application to Strike Out Appeal
Outcome
Appeal struck out
Legal Topics
Self Assessment, Capital Gains Tax, Bankruptcy, Trustee in Bankruptcy, S.54 TMA 1970 Agreement
Tax Law Insolvency Law Self Assessment Capital Gains Tax Bankruptcy Trustee in Bankruptcy S.54 TMA 1970 Agreement

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Parties

David McNulty

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Application to Strike Out Appeal

Legal Issues

  1. 1 Whether the appeal was settled by agreement under s.54 TMA 1970 between HMRC and the Trustee in Bankruptcy
  2. 2 Whether the appellant had locus standi to pursue the appeal

Ratio Decidendi

The appeal was settled by agreement under s.54 TMA 1970 between HMRC and the Trustee in Bankruptcy, divesting Mr McNulty of any right to pursue the appeal; only the Trustee could have continued proceedings.

Court Disposition

Appeal struck out

Orders

  • Mr McNulty’s notice of appeal is struck out.
  • Any party wishing to appeal must apply within 28 days of release.