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 QC on 28 September 2011.

Read the full decision in The Commissioners for HM Revenue and Customs v Grattan PLC: [2011] UKUT 399 (TCC).

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.

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