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.

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

Published 1 December 2016