The Commissioners for HM Revenue and Customs v Sharya UK Ltd: [2019] UKUT 0143 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Poole on 08 May 2019.
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CUSTOMS DUTY, IMPORT VAT 鈥� appeals against post clearance demand notes 鈥� whether appeals late 鈥� whether FTT erred in giving permission to bring late appeals.