British Telecommunications PLC v The Commissioners for HM Revenue and Customs [2023] UKUT 00122 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Leech and Judge Nicholas Aleksander on 30 May 2023
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VAT 鈥� claim for relief for bad debts 鈥� preliminary issue referred to Upper Tribunal and appealed to Court of Appeal 鈥� whether judgment of Court of Appeal finally resolved all issues 鈥� whether open to appellant to raise new issue in light of subsequent decision of Court of Appeal 鈥� res judicata 鈥� whether FTT erred in law in striking out 鈥� appeal dismissed
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Published 30 May 2023