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CTC/262/2005
Could any one provide a copy of / direct me to CTC/262/2005 I cannot locate a copy on RN, Commissioners website, Bailii etc.
It is referred to on p730 of S&M Vol IV re TC(OE)Regs.
Could any one provide a copy of / direct me to CTC/262/2005 I cannot locate a copy on RN, Commissioners website, Bailii etc.
It is referred to on p730 of S&M Vol IV re TC(OE)Regs.
Stand down team! On further research and reading JM v HMRC I think the ref in S&M it is a misprint for CTC/2662/2005.
I had wondered if that might be it but I thought it would be pretty cheeky to point you towards that case!
I had wondered if that might be it but I thought it would be pretty cheeky to point you towards that case!
It is rather ingrained on my memory especially as it still arises in so many TC appeal cases (HMRC frequently refer to it in their own sub). It does raise a smile when the judge and/or PO realise (and because the claimant involved worked for HMRC)!!
[ Edited: 8 Feb 2019 at 03:08 pm by Peter Turville ]