United Kingdom First-tier Tribunal (Tax) 30 March 2022, TC 08444 (Michelle McEnroe and Miranda Newman v Her Majesty's Revenue & Customs)

FIRST-TIER TRIBUNAL TAX CHAMBER Appeal number: TC/2018/06041 and TC/2018/06042 BETWEEN MICHELLE MCENROE AND MIRANDA NEWMAN Appellant -and- THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Respondents TRIBUNAL: JUDGE SARAH ALLATT The Tribunal determined the appeal on 31 January 2022 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax