Asset House Piccadilly Ltd

Core Citations

CONSIDERS

• Finance Act 2008 - Articles : SCH-36
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Finance (No. 2) Act 2017 - Articles : SCH-16

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• Finance Act 2021

REFERS TO

• R v Kearns (Nicholas Gary)
• Brown v Stott (Procurator Fiscal, Dunfermline)
• Hunter and Others v Chief Constable of West Midlands

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• R (on the application of Derrin Brothers Properties Ltd and Others) v A Judge of the First-tier Tribunal (Tax Chamber) and Others
• Alexander Kotton v First Tier Tribunal (Tax Chamber)
• Volaw Trust and Corporate Services Ltd and its Directors and Others v The Office of the Comptroller of Taxes and another

REPORTED OPINION OF in

• [2023] TC 08799