The claimants challenged a decision by HMCR to deal only with their client taxpayers direct and not with them as their agents, saying that they had failed to provide an opportunity for representations to be made and to give adequate reasons for the decision.
Judges:
Kenneth Parker J
Citations:
[2011] EWHC 240 (Admin)
Links:
Statutes:
Taxes Management Act 1970 1, Commissioners for Revenue and Customs Act 2005 5
Taxes Management
Updated: 02 September 2022; Ref: scu.429684
