R & J Birkett T/A The Orchards Residential Home, Dunmore Residential Home, Kingland House Residential Home, The Firs Residential Home, Merry Hall Residential Home v The Commissioners for HM Revenue and Customs: [2017] UKUT 0089 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Greenbank on 2 March 2017.