UT/2024/000105 - [2025] UKUT 00212 (TCC)
Upper Tribunal Tax and Chancery Chamber

UT/2024/000105 - [2025] UKUT 00212 (TCC)

Fecha: 11-Abr-2025

Conclusions

Disposition

50.

For the reasons given above, Mr d’Angelin’s appeal is dismissed.

Costs

51.

Any application for costs in relation to this appeal must be made in writing and served on the Tribunal and the person against whom it is made within one month after the date of release of this decision as required by rule 10(5)(a) and (6) of the Tribunal Procedure (Upper Tribunal) Rules 2008.

The Hon Mr Justice Marcus Smith

Upper Tribunal Judge Greg Sinfield

Release date: 01 July 2025