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City Plant Ltd v Revenue And Customs (Landfill Tax - application for permission to appeal out of time)   flag 

[2023] UKFTT 414
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
10th May, 2023

Legislation Cited

s54
Legislation Name Provision
Finance Act 1996

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
HMRC v Katib [2019] UKUT 189 United Kingdom Upper Tribunal United Kingdom 19 Jun 2019 BAILII flag 83
HMRC v Websons (8) Ltd [2020] UKUT 154 United Kingdom Upper Tribunal United Kingdom 12 May 2020 BAILII flag 10
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
Revenue and Customs Commissioners v McCarthy & Stone (Developments) Ltd [2014] UKUT 196 United Kingdom Upper Tribunal United Kingdom 10 Jan 2014 BAILII flag 41
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163
Uddin v Revenue and Customs [2023] UKUT 99 United Kingdom Upper Tribunal United Kingdom 19 Apr 2023 BAILII flag 1
YORK BURTON LANE CLUB AND INSTITUTE Ltd v Revenue & Customs (application for permission to appeal out of time - appeals extremely (in excess of 8 years) late) [2022] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1

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