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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016