“UPPER TRIBUNAL(Tax and Chancery Chamber) Hearing venue: The Rolls BuildingFetter LaneLondonEC4A 1NL Heard On: 20 June 2024Judgment Date: 01 August 2024 B e f o r e :”
You're reading the free summary of Cranham Sports LLP v Commissioners for His Majesty's Revenue and Customs (LATE APPEAL - whether FTT's decision wrongly premised on lateness of appeal being due solely due to a mistake - HMRC's failure to disclose material - inability of the appellant to consider properly an appeal or review in the absence of material not disclosed by HMRC). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.
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