Upper Tribunal Tax and Chancery decision of Mr Justice Roth on 29 November 2011.
Read the full decision in The Commissioners for HM Revenue and Customs v Talentcore Limited (t/a Team Spirits): FTC/48/2010.
Release date: 29 November 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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