MD v Her Majesty's Revenue and Customs (TC): [2017] UKUT 106 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 8 March 2017.

Read the full decision in CTC/2497/2016.

Judicial Summary

“This appeal addresses concerns about the inadequacy of the appeal response provided by HMRC and its failure to put the claimed justification for its decision to the claimant prior to its production of that response.”

Published 23 March 2017