Hardy v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 19 July 2016 |
| Neutral Citation | [2016] UKUT 332 (TCC) |
| Date | 19 July 2016 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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1 cases
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JOHN TENCONI v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00110 (TCC)
...on Digital assets of 27 June 2023 that Mr Tenconi also sought to take us to. 27. Similarly, Mr Tenconi’s reliance on Hardy v HMRC [2016] UKUT 0332 (TCC) does not advance his appeal. The Upper Tribunal held there that just because something was a valuable right (the property buyer’s contract......