The Commissioners for HM Revenue and Customs v George Anson: [2012] UKUT 59 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Mann on 16 February 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v George Anson: [2012] UKUT 59 (TCC) .

Income tax - whether taxpayer can invoke section 739 of the Income and Corporation Taxes Act 1988 as against HMRC – effect of sections 739-741 – can costs be awarded in the Upper Tribunal on an appeal from the First-Tier Tribunal.

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