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    UT (Tax & Chancery) UT/2023/00099 - [2025] UKUT 00013 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT (Tax & Chancery) UT/2023/00099 - [2025] UKUT 00013 (TCC)

    Fecha: 22-Oct-2024

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • Background
    • The period before the assessments
    • HMRC’s letter of 7 January 2019
    • Subsequent correspondence regarding provision of evidence
    • The assessments
    • Further correspondence
    • Review decision
    • The Appellant’s grounds of appeal to the FTT
    • The FTT’s findings and conclusions
    • The Law
    • European law
    • Domestic statute and secondary legislation
    • Appeal rights against HMRC’s assessments
    • Relevant case law
    • FIRST GROUND OF APPEAL
    • Appellant’s submissions
    • HMRC’s submissions
    • The FTT Rules and the case law
    • Discussion and conclusion
    • SECOND GROUND OF APPEAL
    • The case law on jurisdiction
    • Petroma
    • Boyce
    • Scandico
    • The Appellant’s submissions
    • Discussion and analysis
    • The facts
    • Application of the law to the facts
    • The Gora principle
    • The substantive appeal
    • Implications
    • Conclusions

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