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Upper Tribunal Judge Retirement: Berner

Upper Tribunal Judge Roger Francis Berner retires with effect from 1 January 2019 

Notes to editors 

Upper Tribunal Judge Berner (66) was admitted as a Solicitor in 1976. He was appointed a Judge of the First-tier Tribunal (Tax Chamber) in 2009 and an Upper Tribunal Judge (Tax and Chancery Chamber) in 2011.

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