Data Select Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 187 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 1 June 2012.

Read the full decision in Data Select Limited v The Commissioners for HM Revenue and Customs.

VALUE ADDED TAX —application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test - decision not perverse – no error of law - appeal dismissed.

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