HMRC v Grattan Plc [2011] UKUT 399 (TCC) (28 September 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Grattan Plc [2011] UKUT 399 (TCC) (28 September 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/399.html
Cite as: [2011] BVC 1730, [2011] STI 3042, [2011] STC 2342, [2011] UKUT 399 (TCC)

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REFERENCE TO COURT OF JUSTICE – compound interest – whether a breach of principles of effectiveness and equivalence that remedy must be sought in two forums – whether reference properly made – whether Wilkins determinative – no – reference within First–tier Tribunal’s discretion – yes – appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/399.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Grattan Plc [2011] UKUT 399 (TCC) (28 September 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/399.html Cite as: [2011] BVC 1730, [2011] STI 3042, [2011] STC 2342, [2011] UKUT 399 (TCC)