The Commissioners of HM Revenue and Customs v Root2 Tax Limited [2022] UKUT 00353 (TCC)

Upper Tribunal Tax and Chancery decision of The Honourable Mr Justice Zacaroli and Judge Jonathan Cannan on 20 December 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 December 2022
Category:
Tax
Release date:
20 December 2022

Read Full Decision HMRC v Root2 Final Decision UT-2022-000003

Part 7 Finance Act 2004 – DOTAS provisions – notifiable arrangements – section 308 FA 2004 – duties of promoter – whether duty to notify arises on each implementation of notifiable arrangements or on awareness of the first transaction implementing the notifiable arrangements

Updates to this page

Published 20 December 2022

Related content