{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/zh-hans\/","author_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","author_url":"https:\/\/kohenavocats.com\/zh-hans\/","title":"Vaines v HM Revenue and Customs","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ln8YvfdqXj\"><a href=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/vaines-v-hm-revenue-and-customs\/\">Vaines v HM Revenue and Customs<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/vaines-v-hm-revenue-and-customs\/embed\/#?secret=ln8YvfdqXj\" width=\"600\" height=\"338\" title=\"\u300a Vaines v HM Revenue and Customs \u300b\u2014Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"ln8YvfdqXj\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Lord Justice Henderson: Introduction 1. This is an appeal by the taxpayer, Mr Peter Vaines, from a decision of the Tax and Chancery Chamber of the Upper Tribunal (Judge Malcolm Gammie CBE QC and Judge Judith Powell) (\u201cthe Upper Tribunal\u201d) released on 28th January 2016. The Upper Tribunal allowed the appeal of the Commissioners for Her Majesty\u2019s Revenue and Customs..."}