Antelope Transport Limited v The Commissioners for HM Revenue and Customs [2025] UKUT 00080 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott on 05 March 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
5 March 2025
Category:
Tax
Release date:
5 March 2025

Read full decision Antelope Transport Limited v The Commissioners for HM Revenue and Customs

  1. This was an oral hearing to consider the application of Antelope Transport Ltd (the “Applicant”) for permission to appeal against the decision of the First-tier Tribunal (Tax Chamber) (the “FTT”) released on 8 April 2024 (“the Decision”).
  2. The FTT refused permission to appeal in a decision dated 29 May 2024 (the “PTA Decision”). I refused permission on paper in a decision released on 5 September 2024.
  3. The hearing was attended by Mr Danny McNamee of McNamee McDonnell Solicitors as representative of the Applicant and Ms Charlotte Brown of Counsel as representative of HMRC.

Updates to this page

Published 5 March 2025