FIT HAS POWER TO INCREASE ASSESSMENTS

摘要

Revenue and Customs v CM Utilities Ltd [2017] UKUT305 considered the jurisdiction and powers of the FTT in circumstances where an appellant has given the tribunal notice of withdrawal, but HMRC has notified its unwillingness to accept the withdrawal. HMRC's case was based on an argument that the appellant was undercharged by the assessments under »20 appeal, and that the assessments should be increased.