Michael Coyle t/a Coyle Transport v The Commissioners for HM Revenue and Customs: [2020] UKUT 0113 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Dean on 8 April 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 April 2020

• Category: Tax
• Release date: 8 April 2020

Read the full decision in Michael Coyle t/a Coyle Transport v The Commissioners for HM Revenue and Customs: [2020] UKUT 0113 (TCC) .

PROCEDURE – Permission to make a late appeal refused by FTT–appellant maintained underlying excise duty and penalty assessments invalid because they did not name a natural or legal person – FTT Decision on permission to appeal out of time set aside for errors of law and remade by UT – time limit for appealing to FTT still applied where appellant sought to challenge validity of assessments before the FTT - permission to appeal out of time refused.

Published 8 April 2020