Norton and Another v R & C Commissioners

JurisdictionUK Non-devolved
Judgment Date28 February 2023
Neutral Citation[2023] UKUT 48 (TCC)
Year2023
CourtUpper Tribunal (Tax and Chancery Chamber)
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2 cases
  • Timothy J A Norton & Tim Norton Motor Services Ltd v The Commissioners for HM Revenue and Customs [2023] UKUT 00048 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...[2023] UKUT 00048 (TCC) Case Number: UT/2021/000057 UPPER TRIBUNAL (Tax and Chancery Chamber) By remote video hearing INCOME TAX and NICs – benefits in kind – ss 114 -148 ITEPA – car benefits – whether SORN meant car was not made available – discovery assessment – s 29 TMA – whether validly......
  • Osmond and Another [2024] UKFTT 378 (TC);
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 8 May 2024
    ...of the counteraction notice could have been confused and misled. section 114 TMA therefore validates the defects. Norton v R & C Commrs[2023] BTC 504 (Norton), an authority relied on by Mr Gordon is in fact consistent with the foregoing principles. It does not lay down, as a matter of princ......

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