TM v HM Revenue and Customs (TC): [2016] UKUT 512 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 9 November 2016.
Read the full decision in .
Judicial Summary
“Statement Like an Award Notice� (SLAN) issued by HMRC treated as section 18 decision to ensure Tribunal has jurisdiction to address claimant’s grievance.