GREENWICH CONTRACTS LIMITED v Revenue & Customs (DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number) [2023] UKFTT 874 (TC) (12 October 2023)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GREENWICH CONTRACTS LIMITED v Revenue & Customs (DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number) [2023] UKFTT 874 (TC) (12 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08951.html
Cite as: [2023] UKFTT 874 (TC)

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Decision Number:	TC 08951
Appellant:	GREENWICH CONTRACTS LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Kim Sukul
Date Of Decision:	12/10/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number - whether reasonable grounds for suspecting notifiable arrangements - yes - whether reasonable to suspect the Appellant to be a promoter and/or involved in the supply of the arrangements - yes - appeal dismissed - decision affirmed

PDF Copy: [2023] UKFTT 874 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08951.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GREENWICH CONTRACTS LIMITED v Revenue & Customs (DOTAS - appeal under Section 311B Finance Act 2004 against decision to allocate a scheme reference number) [2023] UKFTT 874 (TC) (12 October 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08951.html Cite as: [2023] UKFTT 874 (TC)