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) >> Tager v Revenue And Customs [2015] UKUT 663 (TCC) (7 December 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/663.html
Cite as: [2015] UKUT 663 (TCC)

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Tager v Revenue And Customs [2015] UKUT 663 (TCC) (7 December 2015)

PROCEDURE— penalty imposed in accordance with FA 2008, Sch 36, para 50 — parties agreed that decision records incorrect amount but not agreed on correction to be made — whether decision should be amended under slip rule (r 42) or should be set aside and remade (r 43) — neither rule engaged but different course suggested

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