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
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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