Michael Coyle t/a Coyle Transport v HMRC: trouble brewing - omiting to appeal in time against a potentially invalid excise duty assessment on a load of beer
Rebecca Sheldon
British Tax Review2020article
AJG 3ABDC A*
Weight
0.26
Abstract
No abstract available.
Evidence weight
0.26
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
F · citation impact
0.00 × 0.4 = 0.00
M · momentum
0.20 × 0.15 = 0.03
V · venue signal
0.50 × 0.05 = 0.03
R · text relevance †
0.50 × 0.4 = 0.20
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.