[2024] UKUT 00390 (TCC)
Upper Tribunal Tax and Chancery Chamber

[2024] UKUT 00390 (TCC)

Fecha: 04-Ene-2024

The grounds of appeal

The grounds of appeal

8.

The Applicant’s representative had originally filed submissions containing three grounds of appeal arguing that the FTT erred in law in making its Decision. The submissions and original grounds were drafted by Mr Geraint Jones KC who had appeared for the Applicant at the hearing before the FTT.

9.

Mr Bedenham now appears for the Applicant On making the application for reconsideration of permission he advanced one reformulated ground of appeal (Ground 1) and one new ground of appeal (Ground 2).