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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016