R & J Birkett T/A 皇冠体育app Orchards Residential Home, Dunmore Residential Home, Kingland House Residential Home, 皇冠体育app Firs Residential Home, Merry Hall Residential Home v 皇冠体育app Commissioners for HM Revenue and Customs: [2017] UKUT 0089 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Greenbank on 2 March 2017.

Read the full decision in .

INCOME TAX 鈥� Schedule 36 Finance Act 2008 鈥� whether daily penalties payable 鈥� jurisdiction of First-tier Tribunal to consider taxpayer鈥檚 legitimate expectation 鈥� compliance with Human Rights Act

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Published 2 March 2017