Cases Referenced

  • George & anor v CIR [2003] WTLR 75
  • HMRC v Pawson [2013] WTLR 469
  • Martin v IRC [1995] STC (SCD) 5
  • Ross’ Executors v HMRC [2017] UKFTT 507 (TC)
  • Vigne’s Executors v HMRC [2017] UKFTT 632 (TC)