KI v HM Revenue and Customs (TC): [2023] UKUT 212 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 23 August 2023.

Read the full decision in : UA-2018-000285-TC

Judicial Summary

Official error: AG v HMRC [2013] UKUT 530 (AAC); AM v HMRC (TC) [2015] UKUT 345 (AAC); JP v HMRC (TC) [2013] UKUT 519 (AAC) not wrongly decided.

Published 9 October 2023