St Peter's Travel Limited(1) St Peter's Executive Travel Limited (2) v Commissioners for Her Majesty's Revenue and Customs
Decision date: 28 June 2011
Neutral citation: [2011] UKFTT 422 (TC)
Overall AI summary confidence: medium
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: medium
This Tribunal decision records that HMRC accepted certain amendments in its 9 March 2011 letter, agreed a reduction at the hearing, and the Tribunal found a further reduction (see para 19(2)); the decision mirrors those agreed and Tribunal-ordered reductions. The decision notice contains full findings and was signed by Barbara J King on 28 June 2011. Parties have a right to apply for permission to appeal under Rule 39 within 56 days of service of the decision.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: medium
The Tribunal's decision reflects concessions and amendments accepted by HMRC and records further reductions found by the Tribunal; the standard appeals procedure applies such that permission to appeal must be sought under the Tribunal Procedure Rules (Rule 39) within 56 days.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: high
No clear obiter dicta are apparent in the provided notes beyond procedural guidance accompanying the decision.
Warning
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