CRANHAM SPORTS LLP v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2024] UKUT 00209 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Phyllis Ramshaw and Judge Guy Brannan on 01 August 2024
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LATE APPEAL 鈥� whether FTT鈥檚 decision wrongly premised on lateness of appeal being due solely due to a mistake 鈥� HMRC鈥檚 failure to disclose material 鈥� inability of the appellant to consider properly an appeal or review in the absence of material not disclosed by HMRC
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Published 1 August 2024