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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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Revenue and Customs vs BMW Shipping Agents Ltd [2021] UKUT 91 (TCC) (22 April 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/91.html
Cite as:
[2021] STC 1020,
[2021] BTC 521,
[2021] UKUT 91 (TCC),
[2021] STI 1440
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The Commissioners of Her Majesty's Revenue and Customs vs BMW Shipping Agents Limited [2021] UKUT 91 (TCC) (22 April 2021)
ROCEDURE - application for reinstatement after appeal struck out - whether FTT followed correct approach
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[2021] UKUT 91 (TCC)