TC09593 - [2025] UKFTT 00892 (TC)

Any application to set aside this decision in accordance with Rule 38 is to be made in writing so that it is received by the Tribunal no later than 28 days after the date on which the Tribunal sent notice of this decision to the party.

Any such application is reserved to Judge McNall.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.