TC09659 - [2025] UKFTT 01211 (TC)

We found the following facts. Where the facts were disputed we have indicated that and set out our reasoning for our findings. We have also included in this section some comments on the facts where convenient to understanding the decision we reach later in this judgment and some explanations of the evidence that led us to make findings of fact that were disputed. Further findings of fact are set out later in this decision and where that is the case they are identified as such.