First-tier Tribunal (Tax Chamber) T09634 - [2025] UKFTT 01097 (TC) Fecha: 11-Sep-2025 The legal framework The legal framework36.Sadly, the version of Regulation 80 contained in the Bundle is the original version (as it was originally made).37.I was therefore forced to locate for us the legislation in place at the relevant time. Regulation 80, as amended, reads:- Heading Introduction Findings of Fact The legal framework “Determination of unpaid tax and appeal against determination Discussion Conclusions