Richard Warner v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00024 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE RUPERT JONES on 12 December 2024
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- Richard Warner (‘the Applicant’) applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”) released on 5 September 2023 (“the FTT Decision”). The FTT Decision followed a hearing conducted on 12 June 2023.