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    UT-2024-000123 - [2025] UKUT 00360 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT-2024-000123 - [2025] UKUT 00360 (TCC)

    Fecha: 19-Jun-2025

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    • Heading
    • Contents
    • Introduction
    • Factual background
    • Statutory provisions relating to the payment of additional interest
    • The issues before the FTT
    • The decision – the section 80 objection
    • The decision – post April 2009 objection
    • Grounds of appeal
    • The Company’s Grounds of Appeal
    • The section 80 objection - submissions (in outline) and discussion
    • HMRC’s Ground 1 – The Company’s submissions
    • Discussion – HMRC’s Ground 1
    • HMRC’s Ground 2
    • HMRC’s Ground 2 – HMRC’s submissions
    • HMRC’s Ground 2 – The Company’s submissions
    • Discussion – HMRC’s Ground 2
    • The Company’s appeal
    • The Company’s Ground 1 – the Company’s submissions
    • The Company’s Ground 1 – HMRC’s submissions
    • Discussion – the Company’s Ground 1
    • The Company’s Ground 2: post-April 2009: EU law
    • The Company’s Ground 2 – the Company’s submissions
    • The Company’s Ground 2 – HMRC’s submissions
    • Discussion – The Company’s Ground 2
    • The Company’s Ground 3 –The Company’s submissions
    • The Company’s Ground 3: HMRC’s submissions
    • Discussion: The Company’s Ground 3
    • Conclusions

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