Wm Morrison Supermarkets Plc v R & C Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 23 January 2023 |
Neutral Citation | [2023] UKUT 20 (TCC) |
Year | 2023 |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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The How Development 1 Ltd v The Commissioners for HM Revenue and Customs [2023] UKUT 00084 (TCC)
...or the evaluation has failed to take into account at all a factor which is in law relevant: WM Morrison Supermarkets PLC v HMRC [2023] UKUT 00020 (TCC). 59. Throughout his submissions Mr Boch eschewed any challenge to the Decision on the basis of Edwards v Bairstow, no doubt because of the ......
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The How Development 1 Ltd v The Commissioners of His Majesty's Revenue and Customs [2023] UKUT 00084 (TCC)
...or the evaluation has failed to take into account at all a factor which is in law relevant: WM Morrison Supermarkets PLC v HMRC [2023] UKUT 00020 (TCC). 59. Throughout his submissions Mr Boch eschewed any challenge to the Decision on the basis of Edwards v Bairstow, no doubt because of the ......