The Commissioners for HM Revenue and Customs v Neil and Megan Gretton: [2012] UKUT 261 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington on 20 July 2012.
Read the full decision in .
INCOME TAX 鈥� whether First 鈥搕ier Tribunal has jurisdiction to waive interest payable under s 86 Taxes Management Act 1970 鈥� no - appeal allowed.
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Published 1 December 2016