Leeds City Council v The Commissioners for HM Revenue and Customs: [2014] UKUT 0350 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 29 July 2014.
Read the full decision in .
COSTS — respondents successful in appeal — application for costs made four working days late — whether time limit should be extended — principles to be applied — UT Rules 2, 5, 10 — Mitchell, McCarthy & Stone and Denton considered — extension of time allowed.