01 August 2017
UT Decision: HMRC v C M Utilities Limited
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) – withdrawal by appellant in FTT appeal – Rule 17, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – notice by HMRC of objection to withdrawal – s 54(4), Taxes Management Act 1970 – case made by HMRC for increase in determinations and decisions under appeal – TMA, s 50(7) – whether FTT had power to increase.
Richard Vallat and Marika Lemos, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Appellants.
To see the approved Decision, click here.