Upper Tribunal Tax and Chancery decision of Judge Gammie CBE QC and Judge Hellier on 26 April 2012.
Read the full decision in (1) Benbridge Care Homes Limited (2) Mr and Mrs P L McLaughlin (trading as Benridge Rest Home) v The Commissioners for HM Revenue and Customs:  UKUT 132 (TCC).
Release date: 26 April 2012
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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