Wesley and Mackay -v- HMRC (tax judgment)

Tax Chamber (First-tier Tribunal)Judgment

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Appeal number: TC/2014/00462

First-tier Tribunal
Tax Chamber

13-15 January 2020

 

Before:

Judge Jennifer Dean

Between:

David Stuart Wesley

and

Nicola Suzanne Mackay (as trustees of the Ellen Morris 1990 settlement)

-v-

The Commissioners for Her Majesty’s Revenue and Customs

 

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