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)).
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Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
