British Telecommunications Plc v R & C Commissioners

JurisdictionUK Non-devolved
Judgment Date30 May 2023
Neutral Citation[2023] UKUT 122 (TCC)
Year2023
CourtUpper Tribunal (Tax and Chancery Chamber)
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
4 cases
  • British Telecommunications Plc v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 4 December 2023
    ...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......
  • V-Com (Worldwide) Ltd [2024] UKFTT 368 (TC);
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 1 May 2024
    ...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......
  • Kalay [2024] UKFTT 336 (TC);
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 1 May 2024
    ...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......
  • British Telecommunications PLC v The Commissioners for HM Revenue and Customs [2023] UKUT 00122 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...[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 ......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT