British Telecommunications Plc v R & C Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 30 May 2023 |
Neutral Citation | [2023] UKUT 122 (TCC) |
Year | 2023 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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British Telecommunications Plc v The Commissioners for HM Revenue and Customs
...statutory appeal. That application was successful before the FTT in 2020. In 2023 the UT dismissed an appeal against that decision ( [2023] UKUT 122 (TCC), [2023] STC 1091) (“ BT UT 2023”). Permission to appeal the UT's decision to this court was refused by Newey LJ on 28 September 2023. I......
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V-Com (Worldwide) Ltd [2024] UKFTT 368 (TC);
...that witness will not be permitted. [102] The UT amplified the guidance previously given in British Telecommunications plc v R & C Commrs[2023] BVC 507, at [68] and [69] (Leech J and Judge Aleksander), in The First de Sales Ltd Partnership (Henry Carr J and Judge Sinfield), where the UT cit......
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Kalay [2024] UKFTT 336 (TC);
...rule 5(3)(f)), and that cross-examination of that witness will not be permitted. [52] In British Telecommunications plc v R & C Commrs[2023] BVC 507, at [68] and [69] (Leech J and Judge Aleksander), the approach was adopted as follows: [68] In R & C Commrs v Fairford Group plc[2014] BVC 529......
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British Telecommunications PLC v The Commissioners for HM Revenue and Customs [2023] UKUT 00122 (TCC)
...[2023] UKUT 00122 (TCC) Case Number: UT/2021/62 UPPER TRIBUNAL (Tax and Chancery Chamber) The Rolls Building London VAT – claim for relief for bad debts – preliminary issue referred to Upper Tribunal and appealed to Court of Appeal – whether judgment of Court of Appeal finally resolved all ......