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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) >> Hampton George Hewitt v Revenue and Customs [2021] UKUT 231 (TCC) (17 September 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/231.html
Cite as: [2021] STI 2220, [2021] STC 2011, [2021] BVC 515, [2021] UKUT 231 (TCC)

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Hampton George Hewitt v Revenue and Customs [2021] UKUT 231 (TCC) (17 September 2021)


VALUE ADDED TAX - flat-rate scheme for farmers - application for permission to make late appeal against cancellation of certificate - whether refusal of permission to make a late appeal breached principle of effectiveness under EU law - no - appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/231.html