Upper Tribunal Tax and Chancery Chamber

UT (Tax & Chancery) UT/2023/000091 - [2025] UKUT 00014 (TCC)

Fecha: 04-Dic-2024

Conclusions

Conclusion

118.

For the reasons given above, we allow the appeal on Ground 1 and set aside the decision of the FTT. We re-make the decision so as to dismiss Sonder’s appeal against the assessments.

MR JUSTICE TROWER

JUDGE JONATHAN CANNAN

Release date: 14 January 2025

Heading
Introduction
Legislative Framework
EU Law
UK Legislation
The FTT’s findings of fact
The FTT’s Decision
The grounds of appeal
Ground 1
Grounds 2 and 3
Re-making the decision
Conclusions