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

TC09548 - [2025] UKFTT 00700 (TC)

Fecha: 09-Jun-2025

The Grounds of the PTA Application

The Grounds of the PTA Application

35.

In so far as it related to the First Decision, the PTA Application put forward a number of different grounds; these were not numbered but for ease of reference I have added numbers. Many of the points are similar but I have dealt with them individually.