[2015] UKUT 0004 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2016] BVC 39.]

Mr Justice Warren, Chamber President, Judge Charles Hellier

Decision released 5 January 2015

Directions following preliminary ruling from Court of Justice – Review of earlier decision in light of subsequent Court of Appeal authority.




  [1] This decision is supplemental to our Decision released on 3 August 2012 and is to be read with it.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.