UT/2023/000069 - [2024] UKUT 00278 (TCC)

Fecha: 28-May-2024

Heading

Neutral Citation: [2024] UKUT 00278 (TCC)

Case Number: UT/2023/000069

UPPER TRIBUNAL

(Tax and Chancery Chamber)

By remote video hearing

PERSONAL LIABILITY NOTICE – whether FTT’s decision contains error of law on Edwards v Bairstow grounds – no- appeal dismissed

Heard on: 28 May 2024

Judgment date: 11 September 2024

Before

JUDGE ANDREW SCOTT

JUDGE JULIAN GHOSH KC

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

MOHAMMED ZAMAN

Respondent

Representation:

For the Appellants: Roddy McLeod, Counsel, instructed by the Office of the Advocate General on behalf of His Majesty’s Revenue and Customs

For the Respondent: Mohammed Zaman appeared in person

DECISION