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

[2024] UKUT 00436 (TCC)

Fecha: 19-Feb-2024

Conclusions

Conclusion

76.

I have considered all the other grounds of appeal put forward in oral submissions, contained in the speaking note or in the post hearing submissions and evidence. I reject all the grounds of appeal because they do not raise arguably material errors of law in the FTT’s Decision.

77.

Permission to appeal to the Upper Tribunal is refused.

Signed: Date: 20 December 2024

JUDGE RUPERT JONES

JUDGE OF THE UPPER TRIBUNAL