Upper Tribunal Tax and Chancery decision of Judge Hodge QC on 29th May 2015.
Read the full decision in Gary Stuart Smith v Michael Frankland and Jayne Frankland:  UKUT 0294 (TCC).
1 December 2016
Release date: 29 May 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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