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Heading
Neutral Citation Number: [2024] UKUT 00436 (TCC)
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
Applicant: Steven Hague | Tribunal Ref: UT-2024-000102 |
Respondents: The Commissioners for His Majesty’s Revenue and Customs | |
APPLICATION FOR PERMISSION TO APPEAL
DECISION NOTICE
- 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