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Mirza v Commissioners for HM Revenue and Customs (VAT - Whether procedural irregularity in FTT hearing led to a witness not being called)

[2022] UKUT 291

United Kingdom Upper Tribunal

United Kingdom

9th November, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Rowland v HMRC	[2006] STC (SCD) 536		United Kingdom	circa 2006			376
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
HMRC v Katib	[2019] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Jun 2019	BAILII		83
On appeal from	[2020] CSIH 60		United Kingdom - Scotland	circa 2020			4
William Archer v Revenue and Customs	[2022] UKUT 61	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2022	BAILII		2

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