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 .
PROCEDURE 鈥� review of decision 鈥� whether conclusions should be changed following later Supreme Court judgment 鈥� yes 鈥� review undertaken and decision altered.
Updates to this page
Published 1 December 2016