Shafique Uddin and Kazitula Limited ( in liquidation) v The Commissioners for HM Revenue and Customs [2023] UKUT 00099 (TCC)
Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Swami Raghavan and Judge Mark Baldwin on 19 April 2023
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PROCEDURE 바카라 사이트“ Appeals against FTT decisions refusing appellants permission to appeal out of time 바카라 사이트“ whether when appeal concerned company in liquidation there was duty on FTT to consider practical difficulties that generally arose from liquidation 바카라 사이트“ no 바카라 사이트“ appeals dismissed
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Published 19 April 2023