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Upper Tribunal Tax and Chancery Chamber
UT (Tax & Chancery) UT-2024-000098 - [2025] UKUT 00247 (TCC)
Fecha: 21-May-2025
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- Heading
- INTRODUCTION
- THE LAW
- HMRC’s guidance on the eligibility requirement
- Case law
- THE FTT DECISION
- THE PARTIES’ SUBMISSIONS
- The Respondent’s submissions
- Ground 1: The FTT failed to apply the statutory eligibility criteria when evaluating the First and Second Claims and relied instead on a misinterpretation of HMRC’s guidance
- Ground 2: In evaluating the First Claim, the FTT applied an “honest belief” test which does apply to nor form part of the relevant legislation
- RE-MAKING THE DECISION
- Conclusions