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    [2025] UKUT 00278 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    [2025] UKUT 00278 (TCC)

    Fecha: 22-May-2025

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • INTRODUCTION
    • THE DRRS AND RELATED LEGISLATION
    • Relevant provisions of the DRRS
    • Recovery of income tax and NICs
    • HMRC’S DECISIONS UNDER REVIEW
    • Fluid Scotland
    • Fluid London
    • Airedale
    • ISSUES
    • POWER TO RECOVER
    • The interpretation of DRRS §4.5.1
    • HMRC’s alternative argument on the power to uplift income tax
    • Power to recover NICs
    • Application to the claims
    • Fluid Scotland
    • Fluid London
    • Airedale
    • REASONABLE DISCLOSURE
    • The interpretation of s. 20(5) of the Finance Act 2020
    • Source material for “reasonable disclosure requirement”
    • The s. 20(5) conditions
    • Fluid Scotland: disclosure made
    • HMRC’s decision
    • Application of the s. 20(5) conditions
    • Airedale: disclosure made
    • HMRC’s decision
    • Application of the s. 20(5) conditions
    • Conclusions

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