NTK Leisure Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00289 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Nicolas Aleksander on 03 November 2022
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AMUSEMENT MACHINE LICENCE DUTY and GAMING DUTY – reinstatement following automatic striking-out for breach of an unless order – requirement for error of law in FTT decision – role of Upper Tribunal in appeals against case-management decisions of the FTT – appeal dismissed
Published 4 November 2022