NTK Leisure Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00289 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Nicolas Aleksander on 03 November 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
4 November 2022
Category:
Tax
Release date:
3 November 2022

Read Full Decision in NTK Leisure v HMRC Final Decision

AMUSEMENT MACHINE LICENCE DUTY and GAMING DUTY – reinstatement following automatic striking-out for breach of an unless order – requirement for error of law in FTT decision – role of Upper Tribunal in appeals against case-management decisions of the FTT – appeal dismissed

Updates to this page

Published 4 November 2022