TC03583: Invicta Foods Ltd
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2014] UKFTT 456 (TC) |
| Date | 2014 |
| Year | 2014 |
| Court | First Tier Tribunal (Tax Chamber) |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
4 cases
-
Distinctive Care Ltd v Revenue and Customs Commissioners
...(HMIT) (1996) Sp C 91 – Market & Opinion Research International Ltd v R & C Commrs [2015] BVC 504 – Invicta Foods Ltd v R & C Commrs [2014] UKFTT 456 (TC) – R & C Commrs v Procter & Gamble UK [2009] BVC 461 – Biogen Inc v Medeva plc [1996] UKHL 18– BPP Holdings Ltd v R & C Commrs [2017] BVC......
-
Bayliss
...However, it is important to be mindful of being too ready to resort to the benefit of hindsight (Invicta Foods Ltd v R & C Commrs [2014] UKFTT 456 (TC) at [13]), and of the point that it is not right to assume that any wrong assertion is unreasonable (if it were then rule 10(1)(b) would ind......
-
Elder
...We would wish to add one small gloss to the above summary, namely that (as suggested by the FTT in Invicta Foods Ltd v R & C Commrs [2014] UKFTT 456 (TC) at [13], questions of reasonableness should be assessed by reference to the facts and circumstances at the time or times of the acts (or ......
-
London Luton Hotel BPRA Property Fund LLP
...“unreasonable conduct” for rule 10(1)(b) purposes. He relies on the comments of Judge Brannan in Invicta Foods Ltd v R & C Commrs [2014] UKFTT 456 (TC) who, having granted HMRC permission to appeal, said in relation to an application for costs: [38] … I have borne in mind the fact that an a......