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) >> Hannam v Revenue And Customs [2014] UKUT 233 (TCC) (27 May 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/233.html
Cite as: [2014] UKUT 233 (TCC)

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Hannam v Revenue And Customs [2014] UKUT 233 (TCC) (27 May 2014)

Market abuse – Whether two emails contained Inside information – Yes – Whether emails sent in proper course of exercise of employment – No – Whether defence under section 123 FSMA available – No – Issue of penalty adjourned

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