Rupert Alexander Grint v The Commissioners for HM Revenue and Customs: [2019] UKUT 0028 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Richards on 29 January 2019.

Read the full decision in Rupert Alexander Grint v The Commissioners for HM Revenue and Customs: [2019] UKUT 0028 (TCC).

INCOME TAX – whether appellant met criteria in s 217 ITTOIA for a change in basis period – application of “18 month test” - whether various financial statements were accounts - appeal dismissed.

Published 29 January 2019