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    UT (Tax & Chancery) UT/2022/000103 - [2024] UKUT 00183 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT (Tax & Chancery) UT/2022/000103 - [2024] UKUT 00183 (TCC)

    Fecha: 13-Mar-2024

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • The FTT’s findings of fact
    • Ground 1 – Acquiescence and estoppel
    • Grounds 2 and 4 – Section 85 VATA 1994
    • Section 5
    • Ground 3 – Cause of action estoppel
    • Ground 5 – Abuse of process
    • Conclusions

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