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          Upper Tribunal Tax and Chancery decision of Judge Richards and Member Bottriell and Member White on 6 August 2019. 
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          Upper Tribunal Tax and Chancery decision of Judge Raghavan on 25 July 2019.    
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 19 July 2019. 
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          Upper Tribunal Tax and Chancery decision of Judge Sinfield, Member Farquharson and Member Woodman on 13 May 2019. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 9 May 2019.  
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          Upper Tribunal Tax and Chancery decision of Judge Bartlett and Member Fraenkel and Member Woodman on 9 April 2019. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington, Member Dale and Member O'Neill on 19 February 2019. 
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            Upper Tribunal Tax and Chancery decision of Judge Herrington on 26 January 2019.           
            
 
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Upper Tribunal Tax and Chancery decision of Judge Herrington on 6 December 2018.   
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 12 November 2018. 
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          Upper Tribunal Tax and Chancery decision of Judge Berner and Member Dale and Member Freeman on 6 November 2018.   
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 14 September 2018. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 02  August 2018.            
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 1 August 2018. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Farquharson and Member Dale on 31 July 2018. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Neill and Member Dale on 20 June 2018.               
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          Upper Tribunal Tax and Chancery decision of Mrs Justice Rose, Judge Herrington and Member Abrams on 18 May 2018. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 25 April 2018.    
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 6 November 2017.   
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 30 October 2017.               
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 24 October 2017. 
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          Upper Tribunal Tax and Chancery decision of Judge Falk on 5 October 2017. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington, Member Douch and Member Bottriell on 8 August 2017.              
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 1 August 2017. 
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          Upper Tribunal Tax and Chancery decision of Judge Sinfield on 13 July 2017. 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 26 May 2017. 
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          Upper Tribunal Tax and Chancery decision of Judge Berner on 24 April 2017.               
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          Upper Tribunal Tax and Chancery decision of Judge Sinfield on 10 April 2017. 
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          Upper Tribunal Tax and Chancery decision of Judge Berner on 7 April 2017.       
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 20 February 2017.         
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 15 December 2016.       
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          Upper Tribunal Tax and Chancery decision of Judge Sinfield on 15 December 2016.               
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Neill and Member O’Neill on 7 November 2016.             
 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Bottriell and Member O’Neill on 20 October 2016.               
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member White on 7 July 2016.
             
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 9 June 2016.            
 
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 22 April 2016.             
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Hanson on 13 April 2016.               
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Bottriell on 26 February 2016.                
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 5 February 2016.              
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          Upper Tribunal Tax & Chancery decision of Judge Berner on 1 February 2016.                
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 28 January 2016.               
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 28 January 2016.              
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          Upper Tribunal Tax and Chancery decision of Judge Herrington and Member Woodman on 12 January 2016.                
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          Upper Tribunal Tax and Chancery decision of Judge Herrington, and Member Abrams and
Member Fraenkel on 26 November 2015.               
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          Upper Tribunal Tax and Chancery decision of Judge Herrington on 17 November 2015.               
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          Upper Tribunal Tax & Chancery decision of Judge Herrington and Member Dale on 10 November 2015.              . 
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          Upper Tribunal Tax and Chancery decision of Judge Bartlett, Member Farquharson and Member White on 3 November 2015.               
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          Upper Tribunal Tax & Chancery decision of Judge Herrington on 21 October 2015.               
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          Upper Tribunal Tax and Chancery Judgement Clarification of Judge Mowschenson QC and Member O'Neill and Member Chapman on 8 September 2015.