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
Read Full Decision in
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