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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v C M Utilities Ltd (INCOME TAX & NICs) [2017] UKUT 305 (TCC) (27 July 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/305.html
Cite as: [2017] UKUT 305 (TCC)
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Revenue and Customs v C M Utilities Ltd (INCOME TAX & NICs) [2017] UKUT 305 (TCC) (27 July 2017)
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) – withdrawal by appellant in FTT appeal – Rule 17, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – notice by HMRC of objection to withdrawal – s 54(4), Taxes Management Act 1970 – case made by HMRC for increase in determinations and decisions under appeal – TMA, s 50(7) – whether FTT had power to increase.
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