Dr Pradip Kumar Sheth v The Commissioners for HM Revenue and Customs [2021] UKUT 0164 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards on 7 July 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 July 2021

• Category: Tax
• Release date: 7 July 2021

Read full decision in Sheth v HMRC

PROCEDURE – First-tier Tribunal refusing permission for late appeal – appeal not late – appeal allowed, and substantive proceedings remitted to First-tier Tribunal

Published 8 July 2021