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

Upper Tribunal Tax and Chancery decision of Judge Jarman QC 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.

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