The Commissioners for HM Revenue and Customs v Atlantic Electronics Limited: [2012] UKUT 45 (TCC)

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: [2012] 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 – appeal dismissed.

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