Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT/2023/000087 - [2025] UKUT 00176 (TCC)
Fecha: 05-Mar-2025
Conclusions
Conclusion
For the reasons given above we are satisfied that there were no errors of law in the FTT’s decision and we dismiss the appeal.
JUDGE JONATHAN CANNAN
JUDGE NICHOLAS PAINES KC
RELEASE DATE: 09 June 2025