Hargreaves Prperty Holdings Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00120 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Swami Raghavan on 26 May 2023
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INCOME TAX – whether FTT correct that obligation to withhold tax under ITA 2007, s 874 arose on interest payments – yes – appeal dismissed
Published 30 May 2023