British Telecommunications Plc v R & C Commissioners
| Jurisdiction | UK Non-devolved |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Judgment Date | 30 May 2023 |
| Neutral Citation | [2023] UKUT 122 (TCC) |
| Year | 2023 |
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2 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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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 ......