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    UT/2020/000377 - [2024] UKUT 00099 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT/2020/000377 - [2024] UKUT 00099 (TCC)

    Fecha: 15-Dic-2023

    Discussion

    Discussion

    33.

    The principal question before the FTT was whether the intermediaries legislation could apply to the contractual arrangements in this case. There is no dispute between the parties that each of the relevant contractual arrangements met the requirements of section 49(1)(a) and (b). The only point that remained in issue was whether the condition in section 49(1)(c)(i) was also met.

    • Heading
    • Introduction
    • Background
    • The relevant legislation
    • The FTT Decision
    • The Grounds of Appeal
    • Ground 1
    • Background
    • The parties’ submissions
    • Discussion
    • Case law guidance on the correct approach
    • The FTT’s approach in this case
    • Conclusions
    • Ground 2
    • Background
    • The parties’ submissions
    • Discussion
    • Relevant case law
    • The FTT’s approach to mutuality of obligation
    • Conclusions

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