The Commissioners for HM Revenue and Customs v Neil and Megan Gretton: [2012] UKUT 261 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 20 July 2012.
Read the full decision in
.INCOME TAX – whether First –tier Tribunal has jurisdiction to waive interest payable under s 86 Taxes Management Act 1970 – no - appeal allowed.