Roger Dyer and Jean Dyer v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Judge Bishopp,Judge Raghavan |
| Neutral Citation | [2016] UKUT 0381 (TCC),[2016] UKUT 0381 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Date | 02 September 2016 |
| Subject Matter | Tax,2 September 2016 |
| Published date | 15 February 2017 |
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