Graham (T/A XS and OS Amusements) v Revenue and Customs; UTTC 17 Feb 2014

References: [2014] UKUT 75 (TCC)
Links: Bailii
UTTC VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83