Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman on 12 November 2010.
Read the full decision in London Clubs Management Limited v The Commissioners for HM Revenue and Customs (PTA): FTC/25/2009.
Release date: 12 November 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.