BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
||
|
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Sippchoice Ltd (INCOME : scheme sanction charges) [2017] UKUT 87 (TCC) (1 March 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/87.html Cite as: [2017] UKUT 87 (TCC), [2017] Pens LR 10, [2017] STC 1580, [2017] BTC 510 |
||
[New search] [Printable PDF version] [Help]
Revenue and Customs v Sippchoice Ltd (INCOME ) [2017] UKUT 87 (TCC) (1 March 2017)
INCOME TAX – scheme sanction charges – FA 2009 s 269 – whether scheme administrator reasonably believed that no unauthorised payment was being made – s 268(7)(a) – whether FTT erred in its interpretation and application of the test of reasonableness – Mobilx considered – whether FTT made an error of law in its findings of fact – Edwards v Bairstow
A HTML version of this file is not available click here or view below the pdf version : 87.pdf
