Foulser & anr v HMRC [2013] UKUT 038 (TCC)

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Brian Foulser

Doreen Foulser



Mr Justice Morgan:   The background to the appeal1. This is an appeal from the decision of Tribunal Judge Roger Berner, sitting in the First-tier Tribunal (Tax Chamber) (“the FTT”). The decision was released on 4th October 2011. The appeal is brought with the permission of the FTT granted on 10th February 2012. The appeal …
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Counsel Details

Alun Jones QC (instructed by Keystone Law) for the appellants.

Ms Fiona Dewar (instructed by General Counsel and Solicitor for HM Revenue) for the respondents.