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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/000086, 87, 89/2022 - [2024] UKUT 00058 (TCC)
Fecha: 01-Dic-2023
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- Heading
- Introduction
- The context in which the issue arises
- The FTT’s findings of fact
- The test for POEM applied by the FTT
- The grounds of appeal and the parties’ submissions in outline
- Discussion
- Wood v Holden
- Smallwood
- Decisions subsequent to Smallwood
- The FTT’s approach in the present case
- Conclusions