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    UT-2023-000051 - [2024] UKUT 00114 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    UT-2023-000051 - [2024] UKUT 00114 (TCC)

    Fecha: 26-Mar-2024

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • Introduction
    • Legislation
    • Applicable case-law
    • Factual background
    • Stephen Hitchins (deceased)
    • The FTT’s Decision
    • Ground 1
    • Ground 2
    • Ground 3
    • Submissions and discussion
    • Ground 1 - submissions
    • The Respondents’ submissions
    • Ground 1 -Discussion
    • Ground 2 – submissions
    • The Respondents’ submissions
    • Ground 2 – Discussion
    • Ground 3 – submissions
    • The Respondents’ submissions
    • Ground 3 – discussion
    • Conclusions

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