Richard Doran and Nicola Hine (KPMG) examine a recent decision of the Upper Tribunal on the application of TMA 1970 s 114 that appears to sit awkwardly with the Court of Appeal’s judgment in Archer.
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Richard Doran and Nicola Hine (KPMG) examine a recent decision of the Upper Tribunal on the application of TMA 1970 s 114 that appears to sit awkwardly with the Court of Appeal’s judgment in Archer.
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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