Leeds City Council v The Commissioners for HM Revenue and Customs: [2014] UKUT 0350 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 29 July 2014.

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COSTS 鈥� respondents successful in appeal 鈥� application for costs made four working days late 鈥� whether time limit should be extended 鈥� principles to be applied 鈥� UT Rules 2, 5, 10 鈥� Mitchell, McCarthy & Stone and Denton considered 鈥� extension of time allowed.

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Published 1 December 2016