United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Grattan Plc [2011] UKUT 399 (TCC) (28 September 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/399.html
Cite as: [2011] BVC 1730, [2011] UKUT 399 (TCC), [2011] STI 3042, [2011] STC 2342

---

[New search] [Printable PDF version] [Help]

---

HMRC v Grattan Plc [2011] UKUT 399 (TCC) (28 September 2011)

REFERENCE TO COURT OF JUSTICE – compound interest – whether a breach of principles of effectiveness and equivalence that remedy must be sought in two forums – whether reference properly made – whether Wilkins determinative – no – reference within First–tier Tribunal’s discretion – yes – appeal dismissed

A HTML version of this file is not available click here or view below the pdf version : 399.pdf