Tax

JAMES ANDERSON and PRICEWATERHOUSECOOPERS v Revenue & Customs (Procedure - Preliminary hearing to determine whether Tribunal has power to admit a late referral, whether the referral was made late and whether referral invalid as being in substance about the amount (before sharing) of partnership's profits or losses)

[2022] UKFTT TC TC08662First-tier Tribunal (Tax)2022

“Procedure - Referral under s 12ABZB(3) Taxes Management Act 1970 - Preliminary hearing to determine whether Tribunal has power to admit a late referral, whether the referral was made late and whether…”

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