UT-2023-000116 - [2025] UKUT 00183 (TCC)

In conclusion, we allow the Taxpayers’ appeal.

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.