Upper Tribunal Tax and Chancery Chamber UT/2023/000069 - [2024] UKUT 00278 (TCC) Fecha: 28-May-2024 Conclusions DISPOSAL38.We dismiss the appeal.JUDGE ANDREW SCOTTJUDGE JULIAN GHOSH KCRelease date: 12 September 2024 Heading Introduction THE ISSUES BEFORE THE FTT IN THE FTT 2021 DECISION HMRC’S FIRST APPEAL TO THE UT THE FTT 2023 DECISION HMRC’S APPEAL AGAINST THE FTT 2023 DECISION DISCUSSION Conclusions