British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GREENWICH CONTRACTS LIMITED v Revenue & Customs (DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number) [2023] UKFTT 874 (TC) (12 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08951.html
Cite as: [2023] UKFTT 874 (TC)
[New search] [Contents list] [Printable PDF version] [Help]
| Decision Number: | TC 08951 |
| Appellant: | GREENWICH CONTRACTS LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Kim Sukul |
| Date Of Decision: | 12/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number - whether reasonable grounds for suspecting notifiable arrangements - yes - whether reasonable to suspect the Appellant to be a promoter and/or involved in the supply of the arrangements - yes - appeal dismissed - decision affirmed |