KI v HM Revenue and Customs (TC): [2023] UKUT 212 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 23 August 2023.
Read the full decision in :
Judicial Summary
Official error: AG v HMRC [2013] UKUT 530 (AAC); AM v HMRC (TC) [2015] UKUT 345 (AAC); JP v HMRC (TC) [2013] UKUT 519 (AAC) not wrongly decided.