The Commissioners for HM Revenue and Customs v Websons (8) Ltd: [2020] UKUT 0154 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Andrew Scott on 12 May 2020.
Read the full decision in
.VAT – procedure- whether FTT made errors of law in permitting an appeal to proceed out of time – ss 83F, 83G and 98 VATA 1994- s 7 Interpretation Act 1978.