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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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Matthews & Anor v HMRC [2012] UKUT 229 (TCC) (28 June 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/229.html
Cite as:
[2014] STC 297,
[2013] BTC 1916,
[2012] UKUT 229 (TCC),
[2013] STI 3570
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Pete Matthews & Keith Sidwick v HMRC [2012] UKUT 229 (TCC) (28 June 2012)
Appeals are dismissed. The Appellants shall pay the Respondents’ costs in the sum of £10,000.
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