Leeds City Council v The Commissioners for HM Revenue and Customs: [2014] UKUT 0350 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 29 July 2014.

Read the full decision in Leeds City Council v The Commissioners for HM Revenue and Customs: [2014] UKUT 0350 (TCC).

COSTS — respondents successful in appeal — application for costs made four working days late — whether time limit should be extended — principles to be applied — UT Rules 2, 5, 10 — Mitchell, McCarthy & Stone and Denton considered — extension of time allowed.

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