Laura Janes v Henry Janes: [2015] UKUT 0688 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jarman on 8 January 2016.

Read the full decision in Laura Janes v Henry Janes: [2015] UKUT 0688 (TCC).

PROCEDURE –New evidence-whether such evidence should and could have been adduced before the First-tier Tribunal-whether it is likely to have an important influence on the case - overriding objective- appeal allowed – case remitted to First-tier Tribunal.

Published 1 December 2016