Terry Paul Bell v The Commissioners for HM Revenue and Customs: [2018] UKUT 0254 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner on 2 August 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 3 August 2018
• Last updated: 21 November 2018
  Show all updates

  1. 21 November 2018

     Changes to paragraph 6

  2. 3 August 2018

     First published.

• Category: Tax
• Release date: 2 August 2018

Read the full decision in Terry Paul Bell v The Commissioners for HM Revenue and Customs: [2018] UKUT 0254 (TCC).

PROCEDURE – late application for permission to appeal – Tribunal Procedure (Upper Tribunal) Rules 2008, rules 2, 5(3)(a) and 21(6) – whether an extension of time should be granted and application admitted.