United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v George Anson [2012] UKUT 59 (TCC) (16 February 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/59.html
Cite as: [2012] UKUT 59 (TCC), [2012] BTC 1552, 14 ITL Rep 601, [2012] STC 1014

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HMRC v George Anson [2012] UKUT 59 (TCC) (16 February 2012)

"Income tax - whether taxpayer can invoke section 739 of the Income and Corporation Taxes Act 1988 as against HMRC – effect of sections 739-741 – can costs be awarded in the Upper Tribunal on an appeal from the First-Tier Tribunal."

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