Capital Air Services Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 373 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Oliver on 12 October 2010.

Read the full decision in Capital Air Services Limited v The Commissioners for HM Revenue and Customs: [2010] UKUT 373 (TCC).

PROCEDURE – allocation to categories – Complex case – appeal from categorisation from decision of First-tier Tribunal categorising case as Standard – decision re-made by Upper Tribunal categorising case as Complex – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.

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