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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
HMRC v Atlantic Electronics Ltd [2012] UKUT 45 (TCC) (6 February 2012)
"COSTS – Transitional appeal – Appeal by HMRC against direction under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7 for 1986 applying 2009 Rules to the proceedings – appeal dismissed".
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