UT/2024/000031 - [2025] UKUT 00254 (TCC)

Case Number: UT/2024/000031

Rolls Building

London

EC4A 1NL

Procedure – appeal against Judge’s decision not to recuse herself – substantive appeal subsequently heard and determined – jurisdiction of the Upper Tribunal to strike out the appeal on ground that it is an abuse of process or academic – application to substitute new parties – application for privacy and anonymity

Judgment date: 30 July 2025

Before

MRS JUSTICE JOANNA SMITH

JUDGE JONATHAN CANNAN

Between

CIRCLEPLANE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Adrian Eissa KC instructed by way of public access

For the Respondents: Emile Simpson of counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION