Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 22 November 2010.
Read the full decision in Nigel Grogan v The Commissioners for HM Revenue and Customs: FTC/40/2009 and FTC/41/2009.
Application for permission to appeal - refused.
Release date: 22 November 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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