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    [2024] UKUT 00436 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    [2024] UKUT 00436 (TCC)

    Fecha: 19-Feb-2024

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • JUDGE RUPERT JONES Introduction
    • The application for permission to appeal to the UT
    • UT’s jurisdiction in relation to appeals from the FTT
    • The grounds of appeal
    • Discussion, Analysis and Decision
    • Ground (a)-(c)
    • Ground (d)
    • Ground (e)-(g)
    • Ground (h)
    • Ground (i) and (j)
    • Grounds (k) and (l)
    • The CGT appeal
    • Further grounds from the speaking note / oral submissions
    • Conclusion to the speaking note and fresh evidence application and grounds
    • Problems with the bundle rendering the hearing procedurally unfair
    • Conclusions

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