Elyse Waller and Davinder Sahota (EY) review an Upper Tribunal ruling that provides insight on a term used in numerous places in the tax legislation, as well as demonstrating the importance of witness evidence.
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Elyse Waller and Davinder Sahota (EY) review an Upper Tribunal ruling that provides insight on a term used in numerous places in the tax legislation, as well as demonstrating the importance of witness evidence.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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