Worldpay UK Ltd v The Commissioners for HM Revenue and Customs [2020] UKUT 0290 (TCC)
The Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Richards and Judge Cannan on 24 September 2020
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PROCEDURE 鈥� Costs 鈥� Whether FTT wrong to defer consideration of the costs of a 鈥渧ery late鈥� application to amend a Statement of Case 鈥� no 鈥� appeal dismissed