TM v HM Revenue and Customs (TC): [2016] UKUT 512 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 9 November 2016.

Read the full decision in CTC/993/2016.

Judicial Summary

“Statement Like an Award Notice” (SLAN) issued by HMRC treated as section 18 decision to ensure Tribunal has jurisdiction to address claimant’s grievance.

Published 1 December 2016