Shafique Uddin and Kazitula Limited ( in liquidation) v The Commissioners for HM Revenue and Customs [2023] UKUT 00099 (TCC)

Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Swami Raghavan and Judge Mark Baldwin on 19 April 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
19 April 2023
Category:
Tax
Release date:
19 April 2023

Read full Decision Shafique Uddin and Kazitula Ltd v HMRC

PROCEDURE – Appeals against FTT decisions refusing appellants permission to appeal out of time – whether when appeal concerned company in liquidation there was duty on FTT to consider practical difficulties that generally arose from liquidation – no – appeals dismissed

Updates to this page

Published 19 April 2023