CRANHAM SPORTS LLP v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00209 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Phyllis Ramshaw and Judge Guy Brannan on 01 August 2024
Read full decision in
LATE APPEAL – whether FTT’s decision wrongly premised on lateness of appeal being due solely due to a mistake – HMRC’s failure to disclose material – inability of the appellant to consider properly an appeal or review in the absence of material not disclosed by HMRC