The Commissioners for HM Revenue and Customs v Euro Trade & Finance Limited: [2019] UKUT 0023 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Greenbank on 5 February 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 5 February 2019

• Category: Tax
• Release date: 5 February 2019

Read the full decision in The Commissioners for HM Revenue and Customs V Euro trade & finance limited: [2019] UKUT 0023 (TCC).

PROCEDURE – Article 267 TFEU – whether FTT erred in law in referring questions to CJEU - appeal allowed.

Published 5 February 2019