HMRC -v- Fisher
Skip to related content
Neutral Citation Number: [2021] EWCA Civ 1438
Case No: A3/2020/0965
IN THE COURT OF APPEAL (CIVIL DIVISION)
ON APPEAL FROM THE UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
Date: 06/10/2021
Before:
LORD JUSTICE NEWEY
LORD JUSTICE ARNOLD
and
LORD JUSTICE PHILLIPS
Between:
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
– and –
(1) PETER FISHER
(2) STEPHEN FISHER
(3) ANNE FISHER