[2011] UKFTT 674 (TC)

The fact that civil recovery proceedings were continuing against two appellants did not justify a stay of their appeals against tax assessments and penalty determinations; the issues in the respective proceedings were different, and the tax tribunal was not concerned with whether the tax claimed could be recovered against the appellants, or with the appellants' funding for the proceedings.

FTT (Tax) (Judge John Clark)

20/10/2011