Upper Tribunal Tax and Chancery Chamber [2024] UKUT 00266 (TCC) Fecha: 20-Jun-2024 Conclusions Decision34.For the reasons given, permission to appeal is refused.Signed: Date:29 August 2024Judge Thomas ScottIssued to the parties on: 29 August 2024 Heading JUDGE THOMAS SCOTT When can an appeal be made? The Decision Grounds of appeal Grounds 1 and 2 :Earnings Ground 3: Section 222 Ground 4: Deductibility Conclusions