Upper Tribunal Tax and Chancery decision of Judge Herrington on 20 July 2012.
Read the full decision in The Commissioners for HM Revenue and Customs v Neil & Megan Gretton:  UKUT 261 (TCC).
INCOME TAX – whether First –tier Tribunal has jurisdiction to waive
interest payable under s 86 Taxes Management Act 1970 – no - appeal
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