Upper Tribunal Tax and Chancery decision of Judge Kaye QC on 10 April 2015.
Read the full decision in Marcus Alexander Heaney v Hilary Kathryn Kirkby:  UKUT 0178 (TCC).
Release date: 10 April 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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