Hargreaves Prperty Holdings Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00120 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Swami Raghavan on 26 May 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
30 May 2023
Category:
Tax
Release date:
26 May 2023

Read full decision in Hargreaves Property Holdings Limited v HMRC final decision

INCOME TAX – whether FTT correct that obligation to withhold tax under ITA 2007, s 874 arose on interest payments – yes – appeal dismissed

Updates to this page

Published 30 May 2023