Legislation

Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

1 decision citing this instrument.

Provisions cited

Schedule 3, paragraph 7 of the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009paragraph 7(3) of the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Decisions

Atlantic Electronics Ltd v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)16 Feb 2011[2011] UKFTT 276 (TC)Added 6 Aug 2026

Atlantic Electronics Ltd appealed against three decisions of HMRC, made on 22 May 2007, 28 June 2007 and 28 May 2008, disallowing input tax totalling £1,128,137.50 claimed on the purchase of mobile phones in the periods 03/06…