References: [2012] UKUT 59 (TCC)
Links: Bailii
Coram: Mann J
UTTC Income tax – whether taxpayer can invoke section 739 of the Income and Corporation Taxes Act 1988 as against HMRC – effect of sections 739-741 – can costs be awarded in the Upper Tribunal on an appeal from the First-Tier Tribunal.
Statutes: Income and Corporation Taxes Act 1988 739
