The Commissioners of Her Majesty's Revenue and Customs vs BMW Shipping Agents Limited [2021] UKUT 0091 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | Judge Jonathan Richards,Judge Jonathan Cannan |
| Subject Matter | 22 April 2021 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 22 April 2021 |
[2021] UKUT 0091 (TCC)
Appeal number: UT/2018/0017(V)
PROCEDURE – application for reinstatement after appeal struck out –
whether FTT followed correct approach
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Appellants
-and-
BMW SHIPPING AGENTS LIMITED
Respondent
Sitting in public by way of video hearing treated as taking place at the Royal Courts of
Justice, Strand, London on 30 March 2021
Howard Watkinson instructed by the General Counsel and Solicitor to HM Revenue and
Customs for the Appellants
Nigel Gibbon of Nigel Gibbon & Co for the Respondent
TRIBUNAL
JUDGE JONATHAN RICHARDS
JUDGE JONATHAN CANNAN
2
© CROWN COPYRIGHT 2021
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