PHILLIP BRIAN HIGGS & OTHERS and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00296 (TCC)
| Jurisdiction | UK Non-devolved |
| Judge | JUDGE VINESH MANDALIA,JUDGE KEVIN POOLE |
| Subject Matter | 13 December 2023 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Published date | 14 December 2023 |
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