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 — See all updates
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.

Published 3 August 2018
Last updated 21 November 2018 + show all updates

  1. Changes to paragraph 6

  2. First published.

Related content