TM v HM Revenue and Customs (TC): [2016] UKUT 512 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 9 November 2016.
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Judicial Summary
鈥淪tatement Like an Award Notice鈥� (SLAN) issued by HMRC treated as section 18 decision to ensure Tribunal has jurisdiction to address claimant鈥檚 grievance.