Buckingham Bingo Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0140 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Andrew Scott on 02 May 2019.
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.VALUE ADDED TAX – Whether taxpayer appealing against appealable decision – no – whether extension of time should be granted to permit a late appeal against a previous appealable decision – no – taxpayer’s appeal dismissed.