The Commissioners of HM Revenue and Customs v Root2 Tax Limited [2022] UKUT 00353 (TCC)
Upper Tribunal Tax and Chancery decision of The Honourable Mr Justice Zacaroli and Judge Jonathan Cannan on 20 December 2022
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Part 7 Finance Act 2004 – DOTAS provisions – notifiable arrangements – section 308 FA 2004 – duties of promoter – whether duty to notify arises on each implementation of notifiable arrangements or on awareness of the first transaction implementing the notifiable arrangements
Published 20 December 2022