The Commissioners for HM Revenue and Customs v Websons (8) Ltd: [2020] UKUT 0154 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Andrew Scott on 12 May 2020.

Read the full decision in The Commissioners for HM Revenue and Customs v Websons (8) Ltd: [2020] UKUT 0154 (TCC).

VAT – procedure- whether FTT made errors of law in permitting an appeal to proceed out of time – ss 83F, 83G and 98 VATA 1994- s 7 Interpretation Act 1978.

Published 12 May 2020