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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/2023/000096 - [2024] UKUT 00203 (TCC)
Fecha: 02-May-2024
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- Heading
- Introduction
- The scheme
- Relevant legislation
- Decision of the FTT
- Procedural history
- Grounds of appeal and Respondents’ notice
- Ground 2 – changes made by the ftt to its decision should not have been made
- Appellants’ submissions
- HMRC’s submissions
- Discussion and conclusions
- Ground 3 – ftt used objective reasoning when concluding inaccuracies were deliberate
- Appellants’ submissions
- HMRC’s submissions
- Conclusions