The Commissioners for HM Revenue and Customs v Websons (8) Ltd: [2020] UKUT 0154 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Andrew Scott on 12 May 2020.

Read the full decision in .

VAT 鈥� procedure- whether FTT made errors of law in permitting an appeal to proceed out of time 鈥� ss 83F, 83G and 98 VATA 1994- s 7 Interpretation Act 1978.

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Published 12 May 2020