The Queen (on the Application of James Ironmonger Derry) v The Commissioners for HM Revenue and Customs: [2015] UKUT 0416 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 28 July 2015.
Read the full decision in .
Application for judicial review 鈥� self-assessment in annual return 鈥� claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) 鈥� whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 鈥� whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 鈥� whether judicial review appropriate procedure.
Updates to this page
Published 1 December 2016