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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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Revenue and Customs v Higgins (CAPITAL GAINS TAX main residence relief) [2018] UKUT 280 (TCC) (26 September 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/280.html
Cite as:
[2018] UKUT 280 (TCC),
[2018] STC 2094,
[2018] STI 1788,
[2018] BTC 523,
[2018] WLR(D) 596,
[2018] 4 WLR 138,
[2019] 1 P & CR DG3
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[2018] WLR(D) 596]
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The Commissioners for HM Revenue and Customs v Desmond Higgins (Tax) [2018] UKUT 280 (TCC) (26 September 2018)
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