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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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ERF Ltd v HMRC [2012] UKUT 105 (TCC) (21 March 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/105.html
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[2012] UKUT 105 (TCC)
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ERF Ltd v HMRC [2012] UKUT 105 (TCC) (21 March 2012)
A HTML version of this file is not available click here or view below the pdf version : 105.pdf