David McNulty v The Commissioners for HM Revenue and Customs
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Arnold |
| Neutral Citation | [2012] UKUT 174 (TCC),[2012] UKUT 174 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Date | 25 May 2012 |
| Subject Matter | Tax,25 May 2012 |
| Published date | 01 December 2016 |
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