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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.