(1) THE EXECUTORS OF THE ESTATE OF PETER JOHN LININGTON (2) THE TRUSTEES OF THE KENT TRUST v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00070 (TCC)

Upper Tribunal Tax and Chancery decision of Deputy Upper Tribunal Judge Jonathan Cannan on 19 March 2024

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 19 March 2024

• Category: Tax
• Release date: 19 March 2024

Read Full Decision Linington Protective Costs Order Final

Protective costs order – Approach in Drummond v HM Revenue & Customs [2016] UKUT 221 (TCC) followed – application refused

Published 19 March 2024