Romasave (Property Services) Ltd v Revenue and Customs Commissioners

Value added tax – Appeal. The Upper Tribunal (Tax and Chancery Chamber) ruled on: (i) an appeal by Romsave (Property) Services Ltd against a decision by the First-tier Tribunal (Tax Chamber) to reject its applications to bring late appeals in relation to eight decisions of the Revenue and Customs Commissioners concerning liability to VAT and misdeclaration penalties; and (ii) the Revenue's cross-appeal in respect of the one case in which the FTT had allowed the late appeal to proceed.

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