Norton and Another v R & C Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 28 February 2023 |
Neutral Citation | [2023] UKUT 48 (TCC) |
Year | 2023 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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Timothy J A Norton & Tim Norton Motor Services Ltd v The Commissioners for HM Revenue and Customs [2023] UKUT 00048 (TCC)
...[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......
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Osmond and Another [2024] UKFTT 378 (TC);
...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......