Upper Tribunal Tax and Chancery Chamber [2024] UKUT 00385 (TCC) Fecha: 26-Ene-2024 Conclusions Conclusion34.For the reasons given above, I must refuse permission to appeal.Signed: Jonathan Cannan Upper Tribunal JudgeIssued to the parties on: 27 November 2024 Heading JUDGE JONATHAN CANNAN The Decision Ground of appeal Conclusions