14 February 2014
UT Decision: Bristol & West Plc v HMRC
The Upper Tier Tribunal released its decision in Bristol & West Plc v The Commissioners for Her Majesty’s Revenue & Customs.
Graham Aaronson QC & James Henderson, instructed by Herbert Smith Freehills LLP, for the Appellants.
Kevin Prosser QC & James Rivett, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondent.
To see the approved decision, click here.