Read the full decision in Mr M Tough v Commissioners for HM Revenue and Customs: 2501315/2018 - Judgment. Read the full decision in Mr M Tough v Commissioners for HM Revenue and Customs: 2501315/2018 - Reconsideration. Read the full decision in Mr M Tough v Commissioners for HM Revenue and Customs: 2501315/2018 - Reconsideration .