Hampton George Hewitt v The Commissioners for HM Revenue and Customs [2021] UKUT 0231 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Ashley Greenbank on 17 September 2021
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VALUE ADDED TAX – flat-rate scheme for farmers – application for permission to make late appeal against cancellation of certificate – whether refusal of permission to make a late appeal breached principle of effectiveness under EU law – no – appeal dismissed
Published 20 September 2021