Upper Tribunal Tax and Chancery decision of Lord Glennie on 23 June 2015.
Read the full decision in Wintershall (E&P) Limited v The Commissioners for HM Revenue and Customs:  UKUT 0334 (TCC).
Release date: 23 June 2015
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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