Data Select Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 187 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 1 June 2012.
Read the full decision in .
VALUE ADDED TAX 鈥攁pplication to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 鈥� legal test to be applied to application for extension of time 鈥� First-tier Tribunal applied correct legal test - decision not perverse 鈥� no error of law - appeal dismissed.
Updates to this page
Published 1 December 2016