[2025] UKUT 00275 (TCC)
Upper Tribunal Tax and Chancery Chamber

[2025] UKUT 00275 (TCC)

Fecha: 27-Sep-2024

Conclusions

Conclusion

34.

I refuse permission on both grounds of appeal because they do not raise arguably material errors of law in the FTT’s Decision. I am not satisfied that either of these grounds hold realistic prospects of success and there is no other compelling reason to grant permission to appeal to the UT.

35.

I know this decision will come as a disappointment to the Applicant, but I am extremely grateful to her for the clear and courteous manner in which she made her written and oral submissions and for doing so in particularly testing circumstances.

Signed: Date: 14 August 2025

JUDGE RUPERT JONES

JUDGE OF THE UPPER TRIBUNAL