Worldpay UK Ltd v The Commissioners for HM Revenue and Customs [2020] UKUT 0290 (TCC)

The Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Richards and Judge Cannan on 24 September 2020

Read the full decision in Worldpay Ltd v HMRC

PROCEDURE – Costs – Whether FTT wrong to defer consideration of the costs of a “very late” application to amend a Statement of Case – no – appeal dismissed

Published 6 November 2020