The Queen (on the application of (1) Sanjeev Mehan and (2) Raj Sehgal) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0213 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 10 July 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 10 July 2020

• Category: Tax
• Release date: 10 July 2020

Read the full decision in The Queen (on the application of (1) Sanjeev Mehan and (2) Raj Sehgal) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0213 (TCC).

INCOME TAX – judicial review – s809L Income Tax Act 2007 – remittance basis – application for permission to bring judicial review refused.

Published 10 July 2020