RF v HM Revenue and Customs (TC): [2016] UKUT 399 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 24 August 2016.

Read the full decision in CTC/1343/2015.

Judicial Summary

in expectation of payment’ [18]-[28]

section 18 / section 16 interaction. From [30] In the absence of a specific lapsing provision there is no justification for an implied automatic lapse where a section 18 decision has been made but has not (or has not yet) been appealed; there may be benefit to an appellant in pursuing the section 16 appeal despite the conclusive nature of the section 18 decision.

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