Spring Capital Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0215 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Walters on 1 June 2017.
Read the full decision in .
INFORMATION NOTICE - PENALTIES – whether wording of penalty notice issued by HMRC allowed further time for compliance with information notice – no - appeal dismissed
Published 1 June 2017