Upper Tribunal Tax and Chancery decision of Mr Justice Sales on 1 December 2011.
Read the full decision in Countrywide Estate Agents FS Limited v The Commissioners for HM Revenue and Customs: UKUT 470 (TCC).
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receipt – the Upper Tribunal’s role on an appeal.
Release date: 1 December 2011
Ministry of Justice
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Upper Tribunal (Tax and Chancery Chamber)
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