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 .
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