The Commissioners for HM Revenue and Customs v Grattan PLC: [2011] UKUT 399 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Ghosh on 28 September 2011.
Read the full decision in .
REFERENCE TO COURT OF JUSTICE — compound interest — whether a breach of principles of effectiveness and equivalence that remedy must be sought in two forums — whether reference properly made — whether Wilkins determinative — no — reference within First-tier Tribunal’s discretion — yes — appeal dismissed.
Published 1 December 2016