Hargreaves Property Holdings Ltd v (appellant) HM Revenue and Customs (respondent)

Tuesday 12 March 2024

By appellant’s notice filed on 2 August 2023, the Appellant tax payer appeals the decision dated 26 May 2023 of the Upper Tribunal (Tax Chamber) dismissing the Appellant’s appeal from the Fist Tier Tribunal’s decision that an obligation arose to withhold tax under the Income Tax Act 2007 (“ITA 2007”) s874 on interest payments.

Judgment was handed down on 26 July 2023.

View hearing:

Part 1

Part 2