Continue reading "Foulser & anr v HMRC WTLR(w) 2013-01"
Foulser & anr v HMRC WTLR(w) 2013-01
WTLR Issue: Web Only
Brian Foulser
Doreen Foulser
V
HMRC
Mr Justice Morgan: The background to the appeal 1. This is an appeal from the decision of Tribunal Judge Roger Berner, sitting in the First-tier Tribunal (Tax Chamber) (“the FTT”). The decision was released on 4th October 2011. The appeal is brought with the permission of the FTT granted on 10th February 2012. The …
Counsel Details
Counsel
Alun Jones QC (instructed by Keystone Law) for the appellants.
Ms Fiona Dewar (instructed by General Counsel and Solicitor for HM Revenue) for the respondents.