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Residence: Judicial review: second last resort?

Category Technical Articles
AuthorTechnical Department
Article by Ximena Montes Manzano, barrister, Atlas Chambers. This article appeared in the December 2008 issue of Tax Adviser.
The author reviews a residence case in which the Court of Appeal allowed an application for judicial review to go ahead before an appeal to the Special Commissioners had been determined: Davies & Another v HMRC.

December 2008 by Ximena Montes Manzano

Technical Department
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