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Neutral Citation: [2024] UKUT 00390 (TCC)
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
Applicant: New Claire Wine Ltd | Tribunal Ref: UT-2024-000095 |
Respondents: The Commissioners for His Majesty’s Revenue and Customs | |
RECONSIDERATION OF APPLICATION FOR PERMISSION TO APPEAL FOLLOWING ORAL HEARING
DECISION NOTICE
- Heading
- JUDGE RUPERT JONES Introduction
- UT’s jurisdiction in relation to appeals from the FTT
- The grounds of appeal
- Discussion, Analysis and Decision
- The Tribunal’s determination
- Second ground of appeal
- The Applicant’s argument
- whether the penalty was properly calculated on the “deliberate” basis
- Determination
- Conclusions