Upper Tribunal Tax and Chancery Chamber [2025] UKUT 00084 (TCC) Fecha: 03-Jun-2024 Heading Neutral Citation Number: [2025] UKUT 00084 (TCC)UPPER TRIBUNALTAX AND CHANCERY CHAMBERApplicant: Queenscourt LimitedTribunal Ref: UT/2024/000112Respondents: The Commissioners for His Majesty’s Revenue and CustomsAPPLICATION FOR PERMISSION TO APPEALDECISION NOTICE Heading Conclusions