The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0305 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Berner on 27 July 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0305 (TCC) .

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) – withdrawal by appellant in FTT appeal – Rule 17, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – notice by HMRC of objection to withdrawal – s 54(4), Taxes Management Act 1970 – case made by HMRC for increase in determinations and decisions under appeal – TMA, s 50(7) – whether FTT had power to increase.

Published 28 July 2017