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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> COYLES MILLAR v Revenue & Customs (MACHINE GAMES DUTY - claim for repayment of overpaid duty) [2021] UKFTT 481 (TC) (29 December 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08355.html
Cite as: [2021] UKFTT 481 (TC)
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| Decision Number: | TC 08355 |
| Appellant: | COYLES MILLAR |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Miss Judith M POWELL |
| Date Of Decision: | 29/12/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | MACHINE GAMES DUTY - claim for repayment of overpaid duty - was the claim limited by the 4 year cap in s 137A CEMA? -“yes-“ appeal dismissed |