Shinelock Ltd v R & C Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 15 May 2023 |
Neutral Citation | [2023] UKUT 107 (TCC) |
Year | 2023 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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7 cases
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Houldsworth
...that HMRC had lodged a copy of section 49I Taxes Management Act 1970 (“TMA”) and a copy of the decision in Shinelock Ltd v R & C Commrs[2023] BTC 514 (“Shinelock”). Neither I nor the appellant's representatives had received those so they were forwarded to us. [6] With the consent of the par......
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V-Com (Worldwide) Ltd [2024] UKFTT 368 (TC);
...words of Lord Woolf MR in McPhilemy v Times Newspapers Ltd [1999] 3 All ER 775, 792J–793A. [70] The case of Shinelock Ltd v R & C Commrs[2023] BTC 514 (“Shinelock”) (Judges Thomas Scott and Greenbank) concerned an application for permission to make a late amendment to a case before the hear......
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Boston Consulting Group UK LLP and Others
...issues. After the hearing two relevant Upper Tribunal decisions in HFFX LLP v R & C Commrs[2023] BTC 506 and Shinelock Ltd v R & C Commrs[2023] BTC 514 were published and the parties were invited to make written submissions about their implications which they accordingly did. [7] Shortly be......
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Gunfleet Sands Ltd and Others v R & C Commissioners
...should be read as the conclusions of the Closure Notice. Ms Wilson relied upon the cases of Daarasp and Shinelock Ltd v R & C Commrs[2023] BTC 514, as well as the judgment of Lady Justice Rose in Investec which those cases apply. In considering Lady Justice Rose's judgment addressing the sc......
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