Rupert Alexander Grint v The Commissioners for HM Revenue and Customs: [2019] UKUT 0028 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Richards on 29 January 2019.

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INCOME TAX 鈥 whether appellant met criteria in s 217 ITTOIA for a change in basis period 鈥 application of 鈥18 month test鈥 - whether various financial statements were accounts - appeal dismissed.

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Published 29 January 2019