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

[2024] UKUT 00436 (TCC)

Fecha: 19-Feb-2024

Discussion, Analysis and Decision

Discussion, Analysis and Decision

20.

I refuse permission to appeal on the Applicant’s revised grounds of appeal as made orally to me and as set out in the speaking note.

21.

They do not raise any arguable errors of law in the FTT’s Decision. I am satisfied they hold no realistic prospects of success.

22.

I am not satisfied that there were any arguable errors of law in the FTT’s findings of fact. The Applicant has failed to rebut any of the reasons that the FTT relied upon its PTA Decision for rejecting similar grounds of appeal. This ground has demonstrated no arguable error of law in the FTT’s Decision but sought to reargue matters of evidence. The submissions amount to a disagreement with the FTT’s factual findings. It does not matter if I would have come to the same evaluative judgments or made the same findings of fact as the FTT – I am satisfied that the FTT did not arguable err in law in arriving at its evaluative judgments and making its findings of fact.

23.

I address the grounds in the order they appear in the speaking note.