OCTAGON GREEN SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’ S REVENUE AND CUSTOMS [2023] UKUT 00268 (TCC)
Upper Tribunal Tax and Chancery decision of Rupert Jones and Judge Guy Brannan on 06 November 2023
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LATE APPEAL – VAT and Landfill Tax assessments – FTT allowed late appeal for VAT assessments but refused late appeal for Landfill Tax assessments – new evidence in relation to Landfill Tax assessments – Martland criteria – whether appeal against Landfill Tax assessments should be allowed to be heard out of time on the basis of new evidence – yes