The Commissioners for HM Revenue and Customs v Jackson Grundy Limited: [2017] UKUT 0180 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Herrington on 9 May 2017.
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.MONEY LAUNDERING — financial penalty imposed on estate agents reduced by FTT from £169,652 to £5,000 — costs — whether HMRC acted unreasonably in defending or conducting proceedings — costs decision of FTT set aside and remade — appeal allowed but costs direction made