Upper Tribunal Tax and Chancery Chamber [2024] UKUT 00385 (TCC) Fecha: 26-Ene-2024 Heading Neutral Citation Number [2024] UKUT 00385 (TCC)UPPER TRIBUNALTAX AND CHANCERY CHAMBERAppellant: Edward NewfieldTribunal Ref: UT/2024/000047Respondents: The Commissioners for His Majesty’s Revenue and CustomsAPPLICATION FOR PERMISSION TO APPEALORAL RECONSIDERATIONDECISION NOTICE Heading JUDGE JONATHAN CANNAN The Decision Ground of appeal Conclusions