United Kingdom First-tier Tribunal (Tax) 13 January 2020, TC 07526 (Cathal Conway v Commissioners for Her Majesty's Revenue and Customs)

FIRST-TIER TRIBUNAL TAX CHAMBER Appeal number: TC/2019/01449 BETWEEN CATHAL CONWAY Appellant -and- THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS Respondents TRIBUNAL: JUDGE ABIGAIL HUDSON ANN CHRISTIAN Sitting in public at 2 Piccadilly Plaza on 18 October 2019 We heard Maura Logan, Counsel for the Appellant and Phil Jones, Litigator of HM Revenue and Customs’ Solicitor’s Office for the