TC09548 - [2025] UKFTT 00700 (TC)
First-tier Tribunal (Tax Chamber)

TC09548 - [2025] UKFTT 00700 (TC)

Fecha: 09-Jun-2025

The First Decision

The First Decision

23.

On 5 March 2025, I issued the First Decision refusing the F&B Application and the EoT application. As the PTA Application relates only to the former, I have not set out details of my reasons for refusing the EoT application.

24.

The reasons given in the First Decision were as set out below (using the original text from that case management decision) with minor typographical amendments.