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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) >> Uddin v Revenue and Customs [2023] UKUT 99 (TCC) (19 April 2023)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2023/99.html
Cite as: [2023] UKUT 99 (TCC)
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Uddin v Revenue and Customs [2023] UKUT 99 (TCC) (19 April 2023)
PROCEDURE - Appeals against FTT decisions refusing appellants permission to appeal out of time - whether when appeal concerned company in liquidation there was duty on FTT to consider practical difficulties that generally arose from liquidation - no - appeals dismissed
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