The Commissioners for HM Revenue and Customs v Grattan PLC: [2011] UKUT 399 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Ghosh on 28 September 2011.
Read the full decision in .
REFERENCE TO COURT OF JUSTICE 鈥� compound interest 鈥� whether a breach of principles of effectiveness and equivalence that remedy must be sought in two forums 鈥� whether reference properly made 鈥� whether Wilkins determinative 鈥� no 鈥� reference within First-tier Tribunal鈥檚 discretion 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016