The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0305 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Berner on 27 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
28 July 2017
Category:
Tax
Release date:
27 July 2017

Read the full decision in .

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) 鈥� withdrawal by appellant in FTT appeal 鈥� Rule 17, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 鈥� notice by HMRC of objection to withdrawal 鈥� s 54(4), Taxes Management Act 1970 鈥� case made by HMRC for increase in determinations and decisions under appeal 鈥� TMA, s 50(7) 鈥� whether FTT had power to increase.

Updates to this page

Published 28 July 2017