ERF Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 105 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Hellier on 21 March 2012.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 21 March 2012

Read the full decision in ERF Limited v The Commissioners for HM Revenue and Customs: [2012] UKUT 105 (TCC).

Published 1 December 2016