OCTAGON GREEN SOLUTIONS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™ S REVENUE AND CUSTOMS [2023] UKUT 00268 (TCC)
Upper Tribunal Tax and Chancery decision of Rupert Jones and Judge Guy Brannan on 06 November 2023
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LATE APPEAL 바카라 사이트“ VAT and Landfill Tax assessments 바카라 사이트“ FTT allowed late appeal for VAT assessments but refused late appeal for Landfill Tax assessments 바카라 사이트“ new evidence in relation to Landfill Tax assessments 바카라 사이트“ Martland criteria 바카라 사이트“ whether appeal against Landfill Tax assessments should be allowed to be heard out of time on the basis of new evidence 바카라 사이트“ yes