Robert Drummond v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Judge Sinfield |
| Neutral Citation | [2016] UKUT 0221 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,13 May 2016 |
| Date | 13 May 2016 |
| Published date | 01 December 2016 |
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