R&J Birkett (t/a Orchards Residential Home) v Revenue & Customs [2017] UKUT 0089 (TCC)

This website uses cookies to improve your experience while you navigate through the website. Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may affect your browsing experience.

Cookie	Type	Duration	Description
_ga	third party	2 years	This cookie is installed by Google Analytics and collects information on how users interact with the website. The cookies store information anonymously and assigns a randomly generated number to identify unique visitors. It is used to distinguish users.
_gat	third party	1 minute	Google Analytics cookies to track users as they navigate the website and help improve the website's usability.
_gid	third party	24 hours	This cookie is installed by Google Analytics and collects information on how users interact with the website. The cookies store information anonymously and assigns a randomly generated number to identify unique visitors. It is used to distinguish users.
cookielawinfo-checkbox-necessary	session	1 year	Records the default button state of the corresponding category. It works only in coordination with the primary cookie.
cookielawinfo-checkbox-non-necessary	session	1 year
pum-*	persistent	1 day	Saves when popup (modal) is closed by user and prevents the popup to show up again.
viewed_cookie_policy	session	1 year	Is the primary cookie that records the user consent for the usage of the cookies upon accept and reject. It doesn't track any personal data and is set only upon user action (accept/reject).