First-tier Tribunal (Tax Chamber) TC09616 - [2025] UKFTT 01017 (TC) Fecha: 19-Ago-2025 Relevant Legislation Relevant Legislation9.The legislation in force during the period with which these appeals are concerned, as contained in HMRC’s Combined Statement of Case in these appeals, is set out in the Appendix to this decision. Heading Introduction Evidence Facts Statement of Agreed Facts Relevant Legislation Conclusions