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On appeal from

[2020] CSIH 60

Court of Session, Inner House

United Kingdom - Scotland

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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	9 Nov 2022	BAILII
DCM (Optical Holdings) Ltd v Revenue and Customs (Scotland)	[2022] UKSC 26	United Kingdom Supreme Court	United Kingdom	12 Oct 2022	BAILII
Mirza v Revenue & Customs (VAT - default surcharge - return received timeously)	[2020] UKFTT 456	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Nov 2020	BAILII
Appeals Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by DCM (Holdings) Ltd and the Commissioners for Her Majesty's Revenue and Customs	[2020] ScotCS CSIH_60	Scottish Court of Session	United Kingdom - Scotland	8 Sep 2020	BAILII

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