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:  UKUT 0615 (TCC).
PROCEDURE — review of decision — whether conclusions should be changed
following later Supreme Court judgment — yes — review undertaken and decision altered.
Release date: 4 December 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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