THE QUEEN (on the applications of) Mukesh Sehgal and Promila Sehgal v The Commissioners for HM Revenue and Customs [2021] UKUT 0151 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Trower and Judge Phyllis Ramshaw on 29 June 2021
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Capital Gains Tax – JUDICIAL REVIEW – whether agreement reached at ADR - application for judicial review refused.
Published 12 July 2021