Upper Tribunal Tax and Chancery decision of Mr Justice Roth on 4 March 2011.
Read the full decision in The Commissioners for HM Revenue and Customs v (1) Mr NRJ Taylor (2) Mr N Haimendorf: UKUT 417 (TCC).
Release date: 4 March 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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