The Commissioners for HM Revenue and Customs v Grattan PLC: [2011] UKUT 399 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Ghosh on 28 September 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
28 September 2011

Read the full decision in The Commissioners for HM Revenue and Customs v Grattan PLC: [2011] UKUT 399 (TCC).

REFERENCE TO COURT OF JUSTICE — compound interest — whether a breach of principles of effectiveness and equivalence that remedy must be sought in two forums — whether reference properly made — whether Wilkins determinative — no — reference within First-tier Tribunal’s discretion — yes — appeal dismissed.

Updates to this page

Published 1 December 2016