Upper Tribunal Tax and Chancery Chamber [2025] UKUT 00367 (TCC) Fecha: 09-Ene-2025 Conclusions Conclusion 16.Permission to appeal to the Upper Tribunal is refused.Signed: Date: 28 October 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 The FTT Decision Ground a. misinterpretation of paragraph 8 Grounds b. and c. – purposive interpretation Conclusion on grounds Conclusions