THE QUEEN (on the application of Kevin Rouse) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0615 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 4 December 2013.

Read the full decision in THE QUEEN (on the application of Kevin Rouse) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0615 (TCC).

PROCEDURE — review of decision — whether conclusions should be changed following later Supreme Court judgment — yes — review undertaken and decision altered.

Published 1 December 2016