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Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson & Judge Jonathan Cannan on 04 March 2024
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Ffurflenni Cyllid a Thollau EM (CThEM) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Sections (18.01 - 18.99) last updated: April 2024.
Outcome of request to invalidate, hearing held on 15 March 2024.
Section last updated December 2015.
Section last updated: April 2024.
Sections (14.01 - 14.209) last updated: April 2024.
Sections (13.01 - 13.19) last updated: April 2024.
Includes chapters on applications, modification, priority and convention claims, illustrations and disclaimers.
Sections (15A.01 - 15A.26) last updated July 2022.
Sections (3.01 - 3.38) last updated: October 2019.
Upper Tribunal Tax and Chancery Chamber decision of Judge Herrington and Tribunal Members Gary Bottriell and Mark White on 12 June 2023
Southern Region, Judge Whitney on 15 June 2020
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