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    [2025] UKUT 00367 (TCC)
    Upper Tribunal Tax and Chancery Chamber

    [2025] UKUT 00367 (TCC)

    Fecha: 09-Ene-2025

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    Vista, DOCUMENTO COMPLETO
    • Heading
    • JUDGE RUPERT JONES Introduction
    • UT’s jurisdiction in relation to appeals from the FTT
    • Grounds of Appeal
    • Discussion, Analysis and Decision
    • The FTT Decision
    • Ground a. misinterpretation of paragraph 8
    • Grounds b. and c. – purposive interpretation
    • Conclusion on grounds
    • Conclusions

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