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 QC and Judge Ghosh QC on 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.

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