The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0378 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Berner on 28 September 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v C M Utilities Limited: [2017] UKUT 0378 (TCC).

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) – re-making of decision of the FTT following decision in principle – evidence of HMRC in support of increasing the assessments in respect of PAYE and NICs – appeal determined

Updates to this page

Published 16 October 2017