Tax

Fluid System Technologies (Scotland) Ltd & Anor, R (On the Application Of) v Revenue and Customs (JUDICIAL REVIEW - challenge to HMRC decisions made under the Disguised Remuneration Repayment Scheme - whether repayment eligibility conditions that HMRC had "no power to recover" or that the claimant had made "reasonable disclosure" of relevant loans met)

[2025] UKUT TCC 278Upper Tribunal (Tax & Chancery)2025

“UPPER TRIBUNAL (Tax and Chancery Chamber) Rolls Building, Fetter LaneLondon, EC4A 1NL Heard On: 19–22 May 2025Judgment Date: 15 August 2025 B e f o r e :”

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