The Commissioners for HM Revenue and Customs v Sharya UK Ltd: [2019] UKUT 0143 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Poole on 08 May 2019.

Read the full decision in The Commissioners for HM Revenue and Customs v Sharya UK Ltd.

CUSTOMS DUTY, IMPORT VAT – appeals against post clearance demand notes – whether appeals late – whether FTT erred in giving permission to bring late appeals.

Updates to this page

Published 8 May 2019