TC09646 - [2025] UKFTT 01123 (TC)

Fecha: 09-Sep-2025

Evidence and findings of fact

Evidence and findings of fact

We were provided with a bundle of documents consisting of 320 pages, a supplementary bundle of 152 pages, a short witness statement from Mr Parr and an expert witness statement from Mr Mark Tallon with a pack of supporting materials of 1707 pages.

Heading
Introduction
Evidence and findings of fact
Documentary evidence
Mr Parr
Mr Tallon
Findings of fact
Relevant legislation
Submissions of the parties
HMRC’s submissions
Conclusions