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 .
CUSTOMS DUTY, IMPORT VAT – appeals against post clearance demand notes – whether appeals late – whether FTT erred in giving permission to bring late appeals.
Published 8 May 2019