R & C Commissioners v RALC Consulting Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 15 April 2024 |
| Neutral Citation | [2024] UKUT 99 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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1 cases
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THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v S & L Barnes Limited [2024] UKUT 00262 (TCC)
...recently held that the FTT had correctly directed itself, but failed to follow that self-direction: HMRC v RALC Consulting Limited [2024] UKUT 00099 (TCC). 15 (2) Mr Harrison was the ‘first voice’ and provided the running commentary of a match, while Mr Barnes was the ‘second voice’ giving ......