The Commissioners of Her Majesty's Revenue and Customs vs BMW Shipping Agents Limited [2021] UKUT 0091 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Jonathan Cannan on 30 March 2021
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PROCEDURE 鈥� application for reinstatement after appeal struck out 鈥� whether FTT followed correct approach
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Published 22 April 2021