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:  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
1 December 2016
Release date: 16 February 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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