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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Kingsley Douglas v Revenue and Customs [2021] UKUT 163 (TCC) (13 July 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/163.html
Cite as: [2021] UKUT 163 (TCC), [2021] BVC 510
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Kingsley Douglas v Revenue and Customs [2021] UKUT 163 (TCC) (13 July 2021)
VALUE ADDED TAX - best judgment assessment - whether FTT erred in making factual findings beyond the agreed issues - whether FTT failed to take into account relevant evidence - whether FTT made a finding not available to it on the evidence - appeal dismissed
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