David McNulty v HMRC
| Jurisdiction | UK Non-devolved |
| Judge | The Hon Mr Justice Arnold |
| Judgment Date | 25 May 2012 |
| Neutral Citation | [2012] UKUT 174(TCC) |
| Respondent | MAJESTY’S REVENUE AND CUSTOMS |
| Appellant | DAVID McNULTY |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Appeal Number | FTC/21/2011 |
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