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    UT/2021/000157 - [2024] UKUT 00110 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT/2021/000157 - [2024] UKUT 00110 (TCC)

    Fecha: 27-Feb-2024

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • Law
    • FTT Decision
    • Ground of appeal and procedural background
    • the appellant’s submissions
    • Discussion
    • Scope to raise the argument that rights did not constitute property
    • HMRC’s Respondents’ notice: part disposal?
    • Conclusions

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