Capital Air Services Ltd v HMRC: UTTC 12 Oct 2010

PROCEDURE – allocation to categories – Complex case – appeal from categorisation from decision of First-tier Tribunal categorising case as Standard – decision re-made by Upper Tribunal categorising case as Complex – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
[2010] UKUT 373 (TCC), [2010] BVC 1574, [2011] STI 413, [2010] STC 2726
Bailii
England and Wales

Updated: 04 March 2021; Ref: scu.428168