THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS v SUKHDEV MATTU [2025] UKUT 00410 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Rupert Jones on 16 December 2021
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Costs Decision Decided on the papers without a hearing following written submissions on behalf of HMRC on 2 November & 15 December 2021 and submissions on behalf of the Respondent dated 1 December 2021