The Commissioners for HM Revenue and Customs v Neil and Megan Gretton: [2012] UKUT 261 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington on 20 July 2012.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 20 July 2012

Read the full decision in The Commissioners for HM Revenue and Customs v Neil & Megan Gretton: [2012] UKUT 261 (TCC).

INCOME TAX – whether First –tier Tribunal has jurisdiction to waive interest payable under s 86 Taxes Management Act 1970 – no - appeal allowed.

Published 1 December 2016