British Telecommunications PLC v The Commissioners for HM Revenue and Customs [2023] UKUT 00122 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Leech and Judge Nicholas Aleksander on 30 May 2023

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VAT 바카라 사이트“ claim for relief for bad debts 바카라 사이트“ preliminary issue referred to Upper Tribunal and appealed to Court of Appeal 바카라 사이트“ whether judgment of Court of Appeal finally resolved all issues 바카라 사이트“ whether open to appellant to raise new issue in light of subsequent decision of Court of Appeal 바카라 사이트“ res judicata 바카라 사이트“ whether FTT erred in law in striking out 바카라 사이트“ appeal dismissed

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Published 30 May 2023