Upper Tribunal Tax and Chancery decision of Judge Roger Kaye QC on 17 November 2014.
Read the full decision in Hilary Kathryn Kirkby v Marcus Alexander Heaney:  UKUT 0507 (TCC).
Release date: 17 November 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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