Upper Tribunal Tax and Chancery decision of Judge Gammie 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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