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