Upper Tribunal – pending appeals update

The following appeals have been lodged with the Upper Tribunal:

• Cozy Pet Ltd v HMRC – UT-2023-000023 – Taxpayer appealing decision against commodity codes for import of goods (Cozy Pet Ltd v HMRC [2022] UKFTT 359 (TC)); and
• HMRC v Gould – UT-2023-000025 – HMRC appealing decision re due and payable date of interim dividend (Gould v HMRC [2022] UKFTT 431 (TC)).

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1145433/LIVE_Upper-Tribunal-Tax-Hearings-Register_13.11.18.csv/preview

Related content from Claritax Books

Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.