United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Rouse, R.(on the application of) v HMRC [2013] UKUT 615 (TCC) (04 December 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/615.html
Cite as: [2014] BTC 501, [2014] STI 435, [2013] UKUT 615 (TCC), [2014] STC 230

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The Queen (on the application of Kevin Rouse) v HMRC [2013] UKUT 615 (TCC) (04 December 2013)

"PROCEDURE – review of decision – whether conclusions should be changed following later Supreme Court judgment – yes – review undertaken and decision altered"

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