UT/2024/000087 - [2025] UKUT 00287 (TCC)

Fecha: 04-Jul-2025

Heading

Neutral Citation Number [2025] UKUT 00287 (TCC)

Case Number: UT/2024/000087

UPPER TRIBUNAL

(Tax and Chancery Chamber)

By remote video hearing

Heard on: 04 July 2025

Before

JUDGE RAMSHAW

Between

CHEON FAT LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Thomas Chacko instructed by Doshi and Co Accountants

For the Respondents: Ms Hickey, Litigator HMRC Solicitor’s Office

DECISION