Bandstream Media and Corporate Communications Ltd v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00306 (TCC)
Upper Tribunal tax and Chancery decision of JUDGE JONATHAN CANNAN on 26 September 2024
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The applicant (“Bandstream”) seeks permission to appeal against a decision of the First-tier Tribunal (Tax Chamber) (“the FTT”) released on 22 December 2023 (“the Decision”). The FTT refused permission to appeal in a decision notice released on 27 February 2024. Bandstream renewed its application to the Upper Tribunal. I have previously refused permission to appeal on paper in a decision released to the parties on 18 July 2024. This is my decision following an oral renewal of the application heard on 24 September 2024. Mr John Tann appeared for Bandstream and Mr Asif Razzak appeared for HMRC.