Upper Tribunal Tax and Chancery Chamber [2025] UKUT 00313 (TCC) Fecha: 04-Jul-2024 Conclusions Conclusion20.Permission to appeal to the Upper Tribunal is granted on all three grounds of appeal now pursuedSigned: Date: 18 September 2025 JUDGE RUPERT JONES JUDGE OF THE UPPER TRIBUNAL Heading JUDGE RUPERT JONES Introduction UT’s jurisdiction in relation to appeals from the FTT Grounds of Appeal Discussion, Analysis and Decision Conclusions