The Commissioners of Her Majesty's Revenue and Customs vs BMW Shipping Agents Limited [2021] UKUT 0091 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Jonathan Cannan on 30 March 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 April 2021

• Category: Tax
• Release date: 22 April 2021

Read full decison in The Commissioners of Her Majesty’s Revenue and Customs vs BMW Shipping Agents Limited

PROCEDURE – application for reinstatement after appeal struck out – whether FTT followed correct approach

Published 22 April 2021