Upper Tribunal Tax and Chancery Chamber [2025] UKUT 00314 (TCC) Fecha: 24-Oct-2024 Heading Neutral Citation Number [2025] UKUT 00314 (TCC)UPPER TRIBUNAL(TAX AND CHANCERY CHAMBER)Applicant: Equity Advisory Limited & Craig Allan Mellor Tribunal Ref: UT-2025-000030Respondents: The Commissioners for His Majesty’s Revenue and CustomsAPPLICATION FOR PERMISSION TO APPEALDECISION NOTICE Heading JUDGE VIMAL TILAKAPALA The Grounds of Appeal The Parties Arguments Conclusions