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HMRC -v- Fisher

|Court of Appeal

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

 

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