(1) Wired Orthodontics Limited (2) Ian Hutchinson (3) Susan Bessant v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00266 (TCC)
Upper Tribunal Tax & Chancery decision of JUDGE THOMAS SCOTT Permission to Appeal Oral Hearing Decision on :29 August 2024
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This was an oral hearing to consider the application of the Applicants (the “Application”) for permission to appeal against the decision of the First-tier Tribunal (Tax Chamber) (the “FTT”) released on 6 January 2023 (“the Decision”). The Applicants had requested that their application be dealt with at an oral hearing, to be held remotely, so this decision has not been preceded by any written decision of this Tribunal regarding permission to appeal.