Kingsley Douglas v The Commissioners for HM Revenue and Customs [2021] UKUT 0163 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Thomas Scott on 13 July 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 July 2021
Category:
Tax
Release date:
13 July 2021

Read full decision in Kingsley Douglas v HMRC

VALUE ADDED TAX – best judgment assessment - whether FTT erred in making factual findings beyond the agreed issues - whether FTT failed to take into account relevant evidence - whether FTT made a finding not available to it on the evidence - appeal dismissed

Updates to this page

Published 14 July 2021