Upper Tribunal Tax & Chancery decision of Mr Justice Warren on 6 February 2012.
Read the full decision in The Commissioners for HM Revenue and Customs v Atlantic Electronics Limited:  UKUT 45 (TCC).
COSTS – Transitional appeal – Appeal by HMRC against direction under
Transfer of Tribunal Functions and Revenue and Customs Appeals Order
2009, Sch 3, para 7 for 1986 applying 2009 Rules to the proceedings –
Release date: 6 February 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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