United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Data Select v HMRC [2012] UKUT 187 (TCC) (01 June 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/187.html
Cite as: [2012] STC 2195, [2012] UKUT 187 (TCC)

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Data Select v HMRC [2012] UKUT 187 (TCC) (01 June 2012)

"VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First-tier Tribunal applied correct legal test – decision not perverse – no error of law – appeal dismissed;

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