The Commissioners for HM Revenue and Customs v Sippchoice Limited: [2017] UKUT 0087 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Cannan on 01 March 2017.
Read the full decision in .
INCOME TAX 鈥� scheme sanction charges 鈥� FA 2009 s 269 鈥� whether scheme administrator reasonably believed that no unauthorised payment was being made 鈥� s 268(7)(a) 鈥� whether FTT erred in its interpretation and application of the test of reasonableness 鈥� Mobilx considered 鈥� whether FTT made an error of law in its findings of fact 鈥� Edwards v Bairstow
Updates to this page
Published 2 March 2017