Birkett (T/A The Orchards Residential Home and similar) v Revenue and Customs: UTTC 2 Mar 2017

UTTC INCOME TAX – Schedule 36 Finance Act 2008 – whether daily penalties payable – jurisdiction of First-tier Tribunal to consider taxpayer’s legitimate expectation – compliance with Human Rights Act

Citations:

[2017] UKUT 89 (TCC)

Links:

Bailii

Statutes:

Finance Act 2008 36

Jurisdiction:

England and Wales

Income Tax, Human Rights

Updated: 04 February 2022; Ref: scu.577822