John and Elaine Graham trading as Xs and Os Amusements and Others v The Commissioners for HM Revenue and Customs: [2014] UKUT 0075 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Reid and Judge Ghosh on 17 February 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
17 February 2014

Read the full decision in John and Elaine Graham trading as Xs and Os Amusements and Others v The Commissioners for HM Revenue and Customs.

VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83.

Published 1 December 2016