DENTON CONSIDERED IN THE TAX TRIBUNAL: ELDER -v- REVENUE & CUSTOMS

The Denton case was considered by the First Tier Chamber: Tax Tribunal in Elder -v- Revenue & Customs [2014] UKFTT 728 (TC). Consideration of the Denton principles led to relief being granted.  The decision is, obviously, specific to the rules relating to the Tax Tribunal. However it contains im...

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