Upper Tribunal Tax and Chancery decision of Mr Justice Mann on 3 November 2015.
Read the full decision in Ian Shiner and David Sheinman v The Commissioners for HM Revenue and Customs:  UKUT 0596 (TCC).
Release date: 3 November 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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