Terry Paul Bell v The Commissioners for HM Revenue and Customs: [2018] UKUT 0254 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner on 2 August 2018.
Read the full decision in .
PROCEDURE 鈥� late application for permission to appeal 鈥� Tribunal Procedure (Upper Tribunal) Rules 2008, rules 2, 5(3)(a) and 21(6) 鈥� whether an extension of time should be granted and application admitted.
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Published 3 August 2018
Last updated 21 November 2018
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First published.