The Queen (on the application of (1) Sanjeev Mehan and (2) Raj Sehgal) v The Commissioners for HM Revenue and Customs: [2020] UKUT 0213 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss on 10 July 2020.

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INCOME TAX – judicial review – s809L Income Tax Act 2007 – remittance basis – application for permission to bring judicial review refused.

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Published 10 July 2020