R (Derry) v Revenue and Customs Comrs: [2015] UKUT 0416 (TCC); [2015] WLR (D) 379
‘Sections 132 and 133 of the Income Tax Act 2007 were consistent with paragraph 2 of Schedule 1B to the Taxes Management Act 1970 and the two sets of provisions could operate in conjunction.’
WLR Daily, 28th July 2015
