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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 Sippchoice Ltd (INCOME : scheme sanction charges) [2017] UKUT 87 (TCC) (1 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/87.html
Cite as: [2017] STC 1580, [2017] BTC 510, [2017] UKUT 87 (TCC), [2017] Pens LR 10
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Revenue and Customs v Sippchoice Ltd (INCOME ) [2017] UKUT 87 (TCC) (1 March 2017)
INCOME TAX – scheme sanction charges – FA 2009 s 269 – whether scheme administrator reasonably believed that no unauthorised payment was being made – s 268(7)(a) – whether FTT erred in its interpretation and application of the test of reasonableness – Mobilx considered – whether FTT made an error of law in its findings of fact – Edwards v Bairstow
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